those governing the game. The Committee found that the Indian Premier
League (IPL) which was a remunerative and glamourized component in India
had unsavoury interference ... view that BCCI finds it difficult to control
and manage the IPL and its most successful venture threatens its existence
in its present form. There
cricket competition under the
banner `Indian Premier League' shortly known as (IPL), and the petitioner was
appointed as the incharge Chairman thereof. Considering ... accepting multi-million dollar kickback while
assigning the telecasting rights for IPL matches; (ii) attempting to rig the bids for
the two new IPL teams
former captain of the Indian
Cricket Team. He participated in the IPL Cricket tournament held in
India as a member of the Kolkata Knight Rider ... Circular is extracted hereinunder:-
"(1) It is felt that sponsorship of IPL is not sponsorship of
any sports event, since IPL in itself
hiring cricket ground, rooms and premises
3.Fees for providing services to IPL
4.Income from advertisement
5.Subsidy from BCCI
6.Sale of ticket ... Nadu; there was no commercial activity involved in the conduct of the IPL matches for which only subsidy was received by the assessee from BCCI
society registered under the Tamil Nadu
Societies Registration Act . The IPL is a sub-committee of the respondents.
One Lalit Modi was at the material ... time appointed by the respondents as
the Chairman and Commissioner of the IPL. The Respondents own and
control the commercial rights in respect
match tickets, receipt from booking of
corporate boxes by companies, receipt of IPL subvention
from BCCI, income from club facilities, receipt from sponsors ... that the rendering of services in respect of Indian
Premier League cricket (IPL) by the appellant is a business
activity and hence it not eligible
appellants/ assessees herein levying service tax in relation to sponsorship of IPL League matches, in IPL-1, IPL-2 and IPL-3 during the period ... issue falling for our appellate consideration is whether sponsorship of the IPL matches by appellants falls within the exclusionary clause of Section 65 (105) (zzzn
respondent to the effect that "Clause 6.2.4 will not apply to IPL and Champions T 20 League" introduced by the first respondent ... arguments before this Court, this Court informed both parties that for the IPL league matches, complementary tickets were given to the Judges of this court
conducting a
domestic Cricket tournament by the name of Indian Premier League
(IPL). The first edition of the IPL in 2008 was conducted in India ... successful.
(b) The Board had declared that the second edition of the IPL for the
year 2009 was proposed to be held during the period
Special Director, Directorate Of ... vs Jaipur Ipl Cricket Pvt. Ltd on 14 June, 2023
Bench: K.R. Shriram , M. M. Sathaye
Board ... Director, Directorate Of ....PETITIONER
Enforcement Thr. The Assistant Director
V/S
Jaipur Ipl Cricket Pvt. Ltd. ....RESPONDENT
WITH
INTERIM APPLICATION
