exclusionary clause of Section 65 (105) (zzzn) . According to the adjudicating authority, BCCI/ IPL is not per- se a sports event. It is a society ... issued by the CBEC, sponsorship fee paid by the assessees to the BCCI / IPL cannot be considered to be sponsorship of any sports event, being
2015,85038/2016
These appeals (Four Appeals have been filed by
BCCI (appellant) and one appeal has been filed by the
revenue) are directed against ... league matches
and player auctions were owned and controlled by
BCCI.
16 ST/87578-87581/2015,85038/2016
ii. As per Para
agreement
with Board of Cricket Control of India - Indian Premier League (BCCI-
IPL) to operate a franchise and set up, operate and maintain team
which ... service tax
as under:-
(a) Business Support Service for service provided to BCCI-IPL;
(b) Business auxiliary Services for service received from foreign
agencies
team called Delhi Daredevils in the tournament conducted under auspicious of BCCI. The relevant terms and conditions of this agreement may be noticed ... granted franchisee rights by the BCCI for forming a cricket team to represent State of Delhi in a T-20 Cricket Tournament (league) called
Member of the Board of Control for
Cricket in India (BCCI). BCCI draws up its income and
expenditure account annually and distributes a
portion ... rendered any club or association service; they are a
member of the BCCI and are engaged in promoting
and controlling the game of cricket
Member of the Board of Control for
Cricket in India (BCCI). BCCI draws up its income and
expenditure account annually and distributes a
portion ... rendered any club or association service; they are a
member of the BCCI and are engaged in promoting
and controlling the game of cricket
2024-DB
(RPS) by the Board of Control for Cricket in India
(BCCI) for IPL season against a payment of
management fees.
2.1. Under tripartite ... owned and operated the cricket stadiums
in their respective states, conferred upon BCCI and
the appellant the exclusive right and licence to access
noted as under:
2.2 The Board of Cricket Control of India (BCCI), which
is the Apex governing body for cricket in India, has its
headquarters ... Mumbai. BCCI is registered as a society on
25.09.2006 under the Tamil Nadu Societies Registration Act,
1875 . During 2007, BCCI with an idea to pursue
Agreement entered into
between the Board of Control for Cricket in India (BCCI)
and M/s. Vodafone Essar Limited and seven other Vodafone
group companies ... held that: -
(i) Twenty20 Cricket League which has been
established by the BCCI-IPL, is not a cricketing
event and as such, the services received
noted as under:
2.2 The Board of Cricket Control of India (BCCI), which
is the Apex governing body for cricket in India, has its
headquarters ... Mumbai. BCCI is registered as a society on
25.09.2006 under the Tamil Nadu Societies Registration Act,
1875 . During 2007, BCCI with an idea to pursue
