Applicability of Brand Promotion Services U/S 65 (105) (ZZZZQ) of Service Tax; Cricketer Karn Sharma Gets Relief

No service tax liability can be attributed to the cricket players for promotional activities provided by them during the IPL prior to 01.07.2010. In the instant case, the appellant, Karn Sharma was playing for M/s Royal Challengers Bangalore. Under a franchise agreement entered into with the team. Karn Sharma received the fee for playing IPL in the year 2009-10. However , The service tax department took a view that the appellant was promoting activities of the franchise by wearing franchiseeâ€

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