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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Brand Promotion services - amount payable to players - the prize ...


Case Decides Prize Money from BCCI to Players is Not Taxable as No Services are Rendered to Franchisee.

May 6, 2019

Case Laws     Service Tax     AT

Brand Promotion services - amount payable to players - the prize money was not given by the franchisee, it’s rather the money received from BCCI directly for winning and not towards any services - the prize money could never be included in the taxable value - But, however, since there was no service at all, the above question is just academic.

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