No Service Tax on Tournament Subsidy to Punjab Cricket Association: CESTAT Chandigarh

Punjab Cricket Association Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh)

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh, in Punjab Cricket Association vs. Commissioner of Central Excise & Service Tax, examined a dispute regarding service tax liability on a tournament subsidy received by the Punjab Cricket Association (PCA) from M/s Procam International.

During an audit covering 1 April 2007 to 31 March 2009, the Revenue observed that PCA had received ₹12,49,287 from M/s Procam International, which was no

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