2026-VIL-148-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Demand of service tax on player fees received by a cricketer from IPL franchise - Appellant had entered into contracts with Knight Riders Sports Private Limited, an IPL franchise, to play cricket matches in the IPL tournament – Dept of the view that the appellant had received certain amounts from the franchisee for providing the taxable service under the category of Business Support Service (BSS), but did not pay service tax on such provision of service - Whether the activities of the appellant, such as wearing the team clothing supplied by the IPL franchise containing display of badge, mark, logo etc., and allowing himself to be photographed, filmed, televised etc. during the IPL league matches, amount to promotion or marketing of brand/logo/mark involving taxable services as defined under Section 65(105)(zzzzq) of the Finance Act, 1994 - HELD - The nature of activities performed by the appellant as per the contracts entered are primarily for playing the cricket game in IPL League matches. The activities of wearing team clothing supplied by the IPL Franchisee which contain display of badge, mark, logo etc., is not with the exclusive intent of promotion or marketing, as such clothing is worn during the time of playing the cricket game and other related activities. Therefore, it would not strictly fit into the taxable category of promotion and marketing services as per the definition provided under Section 65(105)(zzzzq) - The remuneration received by the cricket players from the IPL franchisee is not liable to service tax levy under the category of Business Support Service, as the players were engaged as professional cricketers and under the full control of the franchisee - the impugned order is set aside and the appeal is allowed
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