IPL Playing Contract Amount Received by Cricketer R. Ashwin Exempt from Service Tax

R. Ashwin Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that demand of service tax on amount received by cricket player R. Ashwin from M/s. India Cements Ltd. under IPL Playing Contract is unsustainable in law. Facts- The appellant, Sri R. Ashwin is a cricketer playing for the ‘Chennai Super Kings’ owned by M/s. India Cements Limited who is a Franchisee (hereinafter referred to as M/s. ICL) in the Indian Premier League (IPL). M/s. ICL is engaged in the manufacture of cement which is sold under various brand names “Coromandel Cement”, “Sankar Cement�...