Page 241 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 735
IPL Tournament (Contd.)
— Business Support Service - Fee paid by a cricket team to overseas players
for playing cricket and also participating in promotional events of IPL -
Only 10% of such fee retained by the said player in case he does not play
any match - Promotional activities being ancillary in nature to the main
activity of playing cricket, the aforesaid fee paid by assessee not liable to
Service Tax under Business Support Service - Sections 65(104c) and
65(105)(zzzq) of Finance Act, 1994 — KPH Dream Cricket Pvt. Ltd. v. Commr. of C.
Ex. & S.T., Chandigarh-I (Tri. - Chan.) ........................... 456
— Cenvat credit not required to be reversed in respect of sale of tickets for
cricket tournament which is not a service - Rule 6(3) of Cenvat Credit
Rules, 2004 — KPH Dream Cricket Pvt. Ltd. v. Commr. of C. Ex. & S.T., Chandigarh-I
(Tri. - Chan.) ...................................... 456
— Franchise service - Central right income - Contract entered by assessee, a
cricket team with BCCI to set up, operate and maintain team for
participating in IPL Tournament - Said contract being on revenue sharing
basis and parties thereto being co-venturers, activities carried thereunder
not to be considered as service and share of revenue/central right income
earned by assessee not liable to Service Tax under Business Support
Service - Sections 65(104c) and 65(105)(zzzq) of Finance Act, 1994 — KPH
Dream Cricket Pvt. Ltd. v. Commr. of C. Ex. & S.T., Chandigarh-I (Tri. - Chan.) ........ 456
— Manpower Recruitment or Supply Agency service - Player Release Fee
paid by assessee, a cricket team to overseas Cricket Control Boards for
release of players to enable them to play matches other than those
conducted by their respective Cricket Boards, not liable to Service Tax -
Sections 65(68) and 65(105)(k) of Finance Act, 1994 — KPH Dream Cricket Pvt.
Ltd. v. Commr. of C. Ex. & S.T., Chandigarh-I (Tri. - Chan.) ................. 456
— Manpower Recruitment or Supply Agency service - Player Transfer Fee
received by assessee, a cricket team for transfer of a player to another
team not taxable under Manpower Recruitment or Supply Agency
service - Sections 65(68) and 65(105)(k) of Finance Act, 1994 — KPH Dream
Cricket Pvt. Ltd. v. Commr. of C. Ex. & S.T., Chandigarh-I (Tri. - Chan.) ........... 456
— Sponsorship service provided by a foreign entity to assessee, an IPL
cricket team - Such service involved displaying of sponsorship mark on
shirts of team players, signs at the game to be played at home stadium
and mark branding in corporate hospitality area - Sponsorship of sports
events having been excluded from definition of taxable service and IPL
being a sport event, sponsorship of IPL team not taxable under
Sponsorship service prior to 26-2-2010 - Sections 65(99a) and
65(105)(zzzn) of Finance Act, 1994 — KPH Dream Cricket Pvt. Ltd. v. Commr. of C.
Ex. & S.T., Chandigarh-I (Tri. - Chan.) ........................... 456
ITC eligibility for recipient of goods, advance ruling application not
maintainable - See under ADVANCE RULING APPLICATION ........ 619
Job work of zinc electroplating on components sent by principal,
classification and rate of GST - See under ZINC ELECTROPLATING ..... 641
Joint venture on profit sharing basis of car manufacturer and dealer for
purchase, exchange, refurbishing and sale of pre-owned cars under
brand name, management fee not taxable under Franchise service - See
under FRANCHISE SERVICE ........................... 532
Judicial review confined to decision making process and not directed
against the decision itself - See under WRIT JURISDICTION ........... 9

GST LAW TIMES  26th March 2020  337