Fees paid to Ishant Sharma by Knight Riders is for playing cricket hence service tax not leviable

Ishant Sharma Vs Commissioner of Central Excise and Service Tax (CESTAT Delhi) CESTAT Delhi held that player fees paid to Ishant Sharma by M/s. Knight Riders Sports Private Limited under the contract is for the activity of playing cricket and not for any promotional activity. Hence, service tax not leviable on the same under ‘Business Support Service’. Facts- The appellant, Ishant Sharma, plays cricket at the National and International Level. By an agreement, the appellant was engaged by the Knight Riders to play cricket in the Indian Premium League for three seasons commencing from 2008. ...