Service rendered to BCCI is not in nature of support of business & hence service tax not leviable

Tamil Nadu Cricket Association Vs Commissioner of Service Tax (CESTAT Chennai) CESTAT Chennai held that M/s. Board of Control for Cricket in India (BCCI) is not commercial organization and only organizing game of cricket. Therefore, any service rendered to BCCI-IPL by M/s. Tamil Nadu Cricket Association is not in the nature of support of business of BCCI. Accordingly, service tax demand not sustainable. Facts- The appellant viz., M/s. Tamil Nadu Cricket Association, is registered under the Service Tax Commissionerate for providing various services in the nature of Renting of Immovable Property...