Sachin Tendulkar Case: No Service Tax on IPL Players for Playing Matches

Commissioner of Service Tax-IV Vs Sachin Tendulkar (CESTAT Mumbai) The Central Excise Service Tax Appellate Tribunal (CESTAT), Mumbai, dismissed an appeal filed by the Revenue challenging an order that had largely dropped a service tax demand against a leading international cricketer. The cricketer, who played matches in the Indian Premier League (IPL) for a franchisee, was initially targeted by service tax authorities for allegedly providing a taxable service under the category of “business support service” (BSS). This demand was based on the premise that the player promoted the f...