Service Tax on Brand Promotion Payment by Nike India during IPL to players

Ajitesh Kamlesh Argal Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Brief facts of the case are that the appellant is a cricket player and engaged in paying cricket in Indian Premier League for a team owned by M/s. KPH Dreams Cricket Pvt. Limited, Chandigarh, Punjab (KPH for short) under the agreement between KPH and the appellant Shri Ajitesh Kamlesh Argal. The appellant received remuneration for playing cricket for KPH. He also received a small consideration from M/s. Nike India Pvt. Limited for displaying their brand logo for promotion of their product. As regard the remuner...