IPL Player’s Brand Promotion doesn’t Fall under Business Auxiliary Service

Pinal Rohit Shah Vs C.C.E. & S.T.-Vadodara (CESTAT Ahmedabad) Introduction: In a recent judgement by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), a crucial clarification was made concerning the taxability of remuneration earned by Indian Premier League (IPL) players. The case was between Pinal Rohit Shah and the Central Excise and Service Tax (C.E.&S.T.) department of Vadodara, revolving around whether the remuneration earned by Shah for brand promotion through his IPL agreement with Mumbai Indians falls under the Business Auxiliary Service, thereby attracting serv...