Service Tax Demand Set Aside as BCCI Subsidies Treated as Grants, Not Consideration

Commissioner of CGST & C. Ex. Vs The Cricket Association of Bengal (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, examined appeals arising from an order confirming service tax demand of ₹33.54 crore, along with interest and penalty, against a cricket association for the period April 2010 to March 2015. The demand was based on allegations that the association had provided taxable services such as event management, renting of immovable property, club or association services, and business support services, along with non-payment under reverse char...