10743/2023-DB
executed was subjected to the Rules / Regulations of IPL / BCCI / ICC. Any
activity of marketing during the period of the agreement ... accordance to the terms of MOU and the rules and regulations of IPL / BCCI
and ICC.
6. Section 65 (105)(zzzn) specifically exclude services
outside India. The services
provided by BCCI regarding the representational
rights of IPL and BCCI so far as it relates to the
telecast ... 2015,85038/2016
as mentioned in sub-rule 1 of Rule 3". Similarly,
while talking sub-rule 3 (category 3) the Board had
stated
contended that as per the memorandum and rules of Vidarbha Cricket Association, which is an affiliate of BCCI, the aims and objects include 1) encouragement ... entirely governed by the provisions of the Finance Act, 1994 and the rules made there under. Though the clarification given is not binding on this
appellant has to
discharge the liability as under Rule 6(3)(i) of CENVAT Credit
Rules, 2004. i.e., the appellant ... Rule 6(3)(i) of CENVAT Credit Rules,
2004.
2.11.1 Thirdly, on 19.01.2009 and 07.02.2009, the
appellant was successful bidding of some contracted players
including
appellant has to
discharge the liability as under Rule 6(3)(i) of CENVAT Credit
Rules, 2004. i.e., the appellant ... Rule 6(3)(i) of CENVAT Credit Rules,
2004.
2.11.1 Thirdly, on 19.01.2009 and 07.02.2009, the
appellant was successful bidding of some contracted players
including
towards brand promotion
services, requiring reversal in terms of Rule 6(3) of
CENVAT Credit Rules, 2004.
3
ST/41526/2013, ST/42271/2014 ... foreign players and staff
(v) Demand of service tax on receipts from BCCI
merchandise sale and import of service
5. Learned counsel would submit
towards brand promotion
services, requiring reversal in terms of Rule 6(3) of
CENVAT Credit Rules, 2004.
3
ST/41526/2013, ST/42271/2014 ... foreign players and staff
(v) Demand of service tax on receipts from BCCI
merchandise sale and import of service
5. Learned counsel would submit
towards brand promotion
services, requiring reversal in terms of Rule 6(3) of
CENVAT Credit Rules, 2004.
3
ST/41526/2013, ST/42271/2014 ... foreign players and staff
(v) Demand of service tax on receipts from BCCI
merchandise sale and import of service
5. Learned counsel would submit
towards brand promotion
services, requiring reversal in terms of Rule 6(3) of
CENVAT Credit Rules, 2004.
3
ST/41526/2013, ST/42271/2014 ... foreign players and staff
(v) Demand of service tax on receipts from BCCI
merchandise sale and import of service
5. Learned counsel would submit
towards brand promotion
services, requiring reversal in terms of Rule 6(3) of
CENVAT Credit Rules, 2004.
3
ST/41526/2013, ST/42271/2014 ... foreign players and staff
(v) Demand of service tax on receipts from BCCI
merchandise sale and import of service
5. Learned counsel would submit
