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TMI Blog2025 (4) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... d the demand of Rs.1,45,88,146/- being the service tax payable from by M/s Tamilnadu Cricket Association under Section 73(1) of the Act read with Section 73(2) along with applicable interest under section 75 and imposing a penalty of Rs. 100/- for every day during which such failure continues or at the rate of one percent of tax, per month, whichever is higher starting with the first day after due date till the date of actual payment of the outstanding service tax, under Section 76 of the Act. 2. Brief facts are that, the appellant is a registered service provider of Renting of immovable property service, advertising agency service and sale of space or time for advertising service. The subject proceedings are in continuation of the proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15. Hence this appeal. 3. Shri. G. Natarajan, Advocate, appeared and argued for the appellant. It is his submission that the appellant is a non-profit society formed for the purpose of promoting the game of cricket in Tamil Nadu and Puducherry and is affiliated to BCCI. The appellant also contended that the BCCI is only a society intended to promote and control the game of cricket in India. He has contended that BCCI is not engaged in business but have been formed to promote the game of cricket and that it cannot be placed on the same footing as a business entity. It is his submission that as part of fulfillment of its objectives to promote the game of cricket in India, BCCI used to grant various amounts to the state associations fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, 78/2012 and 79/2012, in Service Tax Appeal Nos.419/2012, 582/2012 and 583/2012, by a detailed common order passed in Final Order Nos.40058-40060/2023 dated 20.02.2023 held in the appellant's favour finding that the Department has failed to furnish necessary facts to show that the amount was received as a consideration for providing the stadium and that the Appellant has rendered any service falling with the definition of "Support Services of Business or Commerce." 4. Shri. Harendra Singh Pal, Ld. Authorised Representative appeared for the Respondent and reiterated the findings of the adjudicating authority. 5. We have heard both sides, perused the appeal records as well as the decisions submitted as relied upon. 6. The sole issue tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as given to the BCCI for the conduct of the matches and also to establish that the sum of Rs. 10,00,00,000/- was a consideration received for providing the said Stadium. 10.1 In the case of Commissioner of Central Excise, Jaipur-I v. M/s. Rajasthan Cricket Association (supra), the demand was raised in respect of the amount received from BCCI. The Original Authority had dropped the demand holding that Service Tax cannot be demanded under the category of Support Service of Business or Commerce for the activity undertaken by M/s. Rajasthan Cricket Association observing that BCCI is not a commercial concern and the arrangement between M/s. Rajasthan Cricket Association and the BCCI cannot be considered as a Support Service of Business or Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the case of Rajasthan Cricket Association (supra) wherein this Tribunal has observed as under :- 7. Regarding appeal by the Revenue, we note that irrespective of the status of BCCI as a charitable organization or otherwise, we note that BCCI is sole organization incharge of game of cricket officially, in India. Managing, controlling and organizing the game of cricket, its development and other allied activities cannot be considered as business or commerce for service tax purpose. Such activities are with reference to managing a recognized sports. BCCI being the sole authority to manage the sport of cricket in India cannot be considered as involved in business or commerce with reference to activity of developing infrastructure for su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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