9911796707
TMI Blog2013 (7) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellant, M/s. Vidarbha Cricket Association, Nagpur is a member of the Board of Control for Cricket in India (BCCI). From the income proceeds of BCCI, the members were given reimbursement under various categories such as, TV Rights subsidy, Tournament receipts, IPL subsidy players' expenses reimbursements and subsidy for international matches. These amounts are given to promote the game of cricket and also to undertake construction of infrastructure for playing cricket within the jurisdiction of the members. The department was of the view that the amounts received from BCCI by Vidarbha Cricket Association (VCA) is for providing infrastructure support to BCCI for conducting tournaments and, therefore, the same is classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shtra Cricket Association by the Commissioner of Service Tax, Ahmedabad proposing to demand Service Tax under the category of 'Event Management Services' on the amounts received from the BCCI and these proceedings were dropped by the jurisdictional Commissioner by Order No. STC/06/COMMR/AHD/2007 dated 24.9.2007 and No. 05/COMMR/2009 dated 27.3.2009. In the present case, the only difference is that the demand of Service Tax is raised under the category of 'Business Support Services'. The learned Counsel further pointed out that the Hon'ble Apex Court in the case of Secretary, Ministry of Information & Broadcasting Vs. Cricket Association of Bengal- 1995 (2) SCC(161) has held as follows:- "......An organization such as the BCCI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them to explore the said means, into a commercial right or interest. It must further be remembered that sporting organizations such as BCCI/CAB in the present case, have not been established only to organize the sports events or to broadcast or telecast them. The organization of sporting events is only a part of their various objects, as pointed out earlier and even when they organize the events, they are primarily to educate the sportsmen, to promote and popularize the sports and also to inform and entertain the viewers. The organization of such events involves huge costs. Whatever surplus is left after defraying all the expenses is ploughed back to them in the organization itself. It will be taking a deliberately distorted view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. By way of explanation, the expression "infrastructural support services" has been defined to include providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and Security. The expression 'infrastructure support service' used in the said Section has to be understood and construed by following the principles of ejusdem generies. In other words the services rendered should be similar to the services mentioned therein. Promotion of cricket or giving the cricket stadium f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
