No service tax on amount received from BCCI towards prize money

CCE & ST Vs L. Balaji (CESTAT Chennai)

Conclusion:

Cricket players were not liable to pay service tax on the amount received from the franchise as the money was not given by the franchise, rather it was the money received from BCCI directly for winning and not towards any services.

Held:

Revenue proceeded against the assessees who were cricket players representing various Teams owned by various franchises in

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