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TMI Blog2024 (4) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... erms and conditions, inter alia, on sponsorship, media promotional activities, clothing etc. On conduct of an investigation, it appeared to the Department that the appellant provided 'Business Auxiliary Service' and 'Business Support Service' to various franchisee of Indian Premiere League like M/s Reebok India Company, M/s Pepsico Foods Pvt. Ltd., M/s Pernod Rocard India (P) Ltd., M/s Viacob-18 UTV Software Communications etc., Sporting Frontiers, Brungton Education, Seagram Indi Pvt. Ltd., Casrol India Ltd., Sahara India Commercial Corporation, X Com International, Zee Entertainment, Victor Movie, Star India Pvt. Ltd., Multi Screen Media Pvt. Ltd., Ceat Ltd., Neo Sports etc; accordingly, a show-cause notice dated 19.04.2011 seeking to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. * Ishant Sharma v. C.C.E. &S.T-ST No. 249 of 2016 dtd. 11.08.2023-Del. Tribunal. * Comm. ST, Delhi v. Ms. Shriya Saran- [2014] 48 taxmann.com 209-Del. Tribunal. * Comm. Of C.C.E., Goa v. Swapnil Asnodkar-2018(1) TMI 266 Dtd. 10.11.2017- Mum. Tribunal. * Faiz Fazal v. C.C.E. Nagpur- ST/86456/14- Mum. Tribunal. 3. Shri Pawan Kumar, learned Authorized Representative for the Department, reiterates the findings of the impugned order. 4. Heard both sides and perused the records of the case. It is submitted that cases against various cricketers playing for IPL have been decided in favour of the players by the Tribunal. We find that Tribunal, in its judgment, in the case of Sourav Ganguly (supra) has relied on the case of Shriy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 26 July, 2010 issued by the CBEC is concerned, the material portion thereof has been extracted above in this judgment. The petitioner is aggrieved by the instruction in the said letter to the effect that in case the players (in IPL) are paid composite fee for playing matches and for participating in promotional activities, the component of promotional activities should be segregated for charging service tax and if it cannot be done then service tax should be leviable on the total composite amount. Having considered the submissions made in this regard and the decisions cited, I am of the view that the Board of Central Excise and Customs in its administrative capacity is not entitled to impose its views on its various subordinate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications are contrary to or inconsistent with the statutory provision in question or seek to create a liability which the statute does not contemplate, such circular/instruction is liable to be struck down. A misconceived and legally untenable interpretation of a statutory provision and/or an erroneous understanding thereof, which if applied by the quasi-judicial authorities will unduly prejudice the citizens of the country, cannot be allowed to stand. Accordingly the impugned circular/instruction dated 26 July, 2010 is quashed to the extent it states that if composite fee received for playing matches and for participating in promotional activities cannot be segregated, then service tax should be levied on the total composite amount. (71) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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