2014 (10) TMI 345

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..... ent of USD 50,000 is for playing 20 matches and if the player deliberately absents himself or does not give a proper reason for not playing the amount will be deducted proportionately. The amount payable directly relates to number of matches played. Prima facie it appears that amount paid is mainly for playing cricket and the amount is based on number of matches. The dominant intention of both the .....

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..... as taken a view that appellant has to be treated as a service provider and has rendered 'Business Auxiliary Service' to M/s. Royal Challengers in view of the fact that the appellant was required to wear the logo, uniform and fulfil certain contractual obligations which according to Revenue would result in rendering of 'Business Auxiliary Service'. 2. After hearing both the sides and going th .....

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