CESTAT Quashes Service Tax Demand Against Jharkhand State Cricket Association

Jharkhand State Cricket Association Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) The Jharkhand State Cricket Association (JSCA), a non-profit organization engaged in promoting cricket, was involved in a legal dispute over service tax demands. The association received grants from the BCCI for stadium development and cricket promotion but also generated revenue through advertisements, renting stalls, and corporate boxes during cricket matches. The central issue was whether the services provided by JSCA, such as selling advertisement space, renting stalls, and corporate bo...