State Cricket Association rendering services to its members not leviable to service tax

Karnataka State Cricket Association Vs Commissioner of Service Tax (CESTAT Bangalore)

CESTAT Bangalore held that State Cricket Association rendering services to their members cannot be leviable to service under ‘Club or Association Services’. Accordingly, demand confirmed on this count is set aside.

Facts- The appellant is an association affiliated to the Board of Control for Cricket in India (BCCI). On the basis of intelligence, investigation was initiated against the appellant. On completion of investigation, show-cause notice was issued on 13.10.2010

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