Case Law Details
Case Name : Board Of Control For Cricket In India Vs Commissioner Of Service Tax (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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CA Sumit Grover
In the case of BCCI Vs. CST Hon’ble SC held that the activity of producing audio-visual coverage of ‘Indian Premier League’ cricket matches held in India by non -resident service providers would be liable to tax under ‘programme production services’ and BCCI was liable to pay tax under reverse charge mechanism.
The Tribunal also took the view that supply of software programmes for recording also falls under the said taxable service.
It further held that BCCI has suppressed material facts from the department and hence, extended period of time has rightly been inv...
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But under which category of 30/2012 ST shall such service fall??