2023 (5) TMI 814 - SCH - Service Tax

Levy of service tax - Event Management services or not - respondent was conducting Cricket Matches as per the direction of BCCI and for that purpose the BCCI are transferring/ paying various type of amounts under the cover of subsidies / subvention from the amount of profit which was earned by the by way of conducting matches - it was held by CESTAT that From the facts, it is clear that the respondent have received the subsidy against the expenses incurred for conducting Cricket Matches, therefore, by any stretch of imagination it cannot be said that the respondent has provided any taxable service to BCCI. HELD THAT - This Court is of the opinion that no substantial question of law arises - Appeal dismissed.

Summary

The Supreme Court of India in 2023 (5) TMI 814 - SC Order dismissed the appeal as no substantial question of law arises. Delay was condoned, and all pending applications were disposed of.