Former India captain Anil Kumble’s promotional activities for the India Premier League (IPL) will not face service tax as the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has imposed service tax on advertising, promotional activities and team support. The tax department’s claim has been rejected. ,
Originally published at Pen 18
The Bangalore Bench of CESTAT held that promotional activities provided by Kumble during the IPL would not be treated as “business ancillary services” and hence, no service tax could be levied on him. CESTAT rejected the service tax claim of ₹50 lakh of the department.
The department had demanded service tax of ₹ 27.65 lakh for 2009-10 and ₹ 21.41 lakh for 2008-09, besides interest under section 75 and penalty under section 76 and 77 of the Act.
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