{"id":331032,"date":"2024-09-18T15:30:59","date_gmt":"2024-09-18T10:00:59","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=331032"},"modified":"2024-10-26T11:53:56","modified_gmt":"2024-10-26T06:23:56","slug":"jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/","title":{"rendered":"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT"},"content":{"rendered":"
\n

Customs, Excise and Service Tax Appellate Tribunal, Kolkata:<\/span> In an appeal filed by the appellant challenging the demand confirmed by the Adjudicating Authority in the impugned order, the Bench of Ashok Jindal, Member (Judicial) and K. Anpazhakan, Member (Technical)<\/span>, observed that all these activities undertaken by the appellant were for generating revenue with the aim of promoting the cricket. The Tribunal stated that the appellant earned money only when these services were provided during cricket matches. Thus, the Tribunal held that the appellant had rendered ‘bundled services’ in connection with promoting the game of cricket.<\/p>\n

The Tribunal stated that since services rendered in promotion of sporting events was exempted from the levy of Service Tax prior to 30-06-2012, therefore, no service tax was payable by the appellant. The Tribunal held that the appellant was not liable to pay service tax for services rendered by them in connection with sports. Thus, the Tribunal held that the demands had been rightly dropped by the adjudicating authority. However, the Tribunal set aside the demands confirmed by the adjudicating authority and upheld the dropping of the demands vide the impugned order.<\/p>\n

Background<\/p>\n

Jharkhand State Cricket Association (‘appellant’) was a non-profitable, charitable institution engaged in promoting and controlling the cricket sport throughout the State of Jharkhand. It was established with the sole aim and objective of promoting, encouraging, organizing and controlling the game of cricket throughout the State of Jharkhand. The properties and management of the appellant was vested in the Board of Trustees \/ Committee of Management.<\/p>\n

The appellant was a member of the Board of Control for Cricket in India (‘BCCI’). BCCI draws up its income and expenditure account annually and distributes a portion of the excess of income over expenditure, to its members in the form of subsidies\/subvention, etc. Based on intelligence, it was alleged that the appellant was liable to pay Service Tax of Rs.21,63,19,261.11 on various income received by them. Further, upon adjudication, the adjudicating authority confirmed the Service Tax demand of Rs. 16,47,763 and dropped the demand of Rs.17,12,27,323.90.<\/p>\n

The appellant submitted that they were challenging the demand confirmed in the impugned order only on grounds of limitation and not on merits. However, the Revenue filed an appeal challenging the same impugned order on dropping the demand. Since, the appeals emanated from the common impugned order, they were taken up together for adjudication.<\/p>\n

Analysis, Law, and Decision<\/p>\n

The Tribunal observed that the adjudicating authority had confirmed the demands under the following categories of services: (i) Selling of space or time for advertisement service; (ii) Franchisee service; (iii) Club or Association service; (iv) Maintenance and repair service. The Tribunal stated that in respect of the above demands confirmed in the impugned order, the appellant had contested demands only on the grounds of limitation and did not challenge the demand on merits.<\/p>\n

The Tribunal observed that the demand was raised in the notice based on Annual Report for the year 2008-09 to 2013-14, which was published every year. When the demand was raised based on the books of accounts maintained by the appellant, extended period could not be invoked. Thus, the Tribunal held that the demands confirmed in the impugned order for the extended period of limitation was not sustainable. No penalty was imposable as suppression of fact with intention to evade the tax was not established in this case.<\/p>\n

The Tribunal observed that all these activities undertaken by the appellant were for generating revenue with the aim of promoting the cricket. All these activities are undertaken during hosting the cricket matches alone and if there were no cricket matches played, then all these services become irrelevant. The Tribunal stated that the appellant earned money only when these services were provided during cricket matches. Thus, the Tribunal held that the appellant had rendered ‘bundled services’ in connection with promoting the game of cricket.<\/p>\n

The Tribunal stated that since services rendered in promotion of sporting events was exempted from the levy of Service Tax prior to 30-06-2012, therefore, no service tax was payable by the appellant. Thus, the Tribunal held that the appellant was not liable to pay service tax for services rendered by them in connection with sports.<\/p>\n

The Tribunal agreed with the dropping of demand raised under the category of ‘business auxiliary service’ as the said subsidies were not received for providing any service for the promotion, marketing or sale of any product or service for the “client”. The said “subsidies” were merely in the nature of grants-in-aid by the BCCI for promotion of the game of cricket in the State of Jharkhand. Further, the Tribunal also agreed with dropping the demand raised under the category of event management service by the adjudicating authority. Similarly, the Tribunal also agreed with the dropping of demands raised under the category of ‘mandap keeper service’, ‘renting of immovable property service’.<\/p>\n

Thus, the Tribunal held that the demands had been rightly dropped by the adjudicating authority. However, the Tribunal set aside the demands confirmed by the adjudicating authority and upheld the dropping of the demands vide the impugned order.<\/p>\n

[Jharkhand State Cricket Association v. CCE and Service Tax, 2024 SCC OnLine CESTAT 953<\/a>, Decided on: 05-09-2024<\/span>]<\/p>\n\n

Advocates who appeared in this case:<\/p>\n

For the Appellant:<\/span> Kartik Kurmy, Advocate for the Assessee<\/p>\n

For the Respondent:<\/span> R.K. Agarwal, Authorized Representative for the Revenue<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

All the activities rendered by the appellant are undertaken during hosting the cricket matches alone and if there were no cricket matches played, then all these services become irrelevant.<\/p>\n","protected":false},"author":67520,"featured_media":319582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[33289,73230,6651,49966,73229,3208,4501,34410],"class_list":["post-331032","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-adjudicating-authority","tag-bundled-services","tag-cestat","tag-cricket","tag-jharkhand-state-cricket-association","tag-service_tax","tag-services","tag-sports"],"yoast_head":"\nJharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax: CESTAT | SCC Times<\/title>\n<meta name=\"description\" content=\"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT\" \/>\n<meta property=\"og:description\" content=\"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-18T10:00:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-26T06:23:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Arushi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Arushi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/\",\"name\":\"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax: CESTAT | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp\",\"datePublished\":\"2024-09-18T10:00:59+00:00\",\"dateModified\":\"2024-10-26T06:23:56+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/ded7dcfe9a971ee0916ce27ee7c09c76\"},\"description\":\"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp\",\"width\":886,\"height\":590,\"caption\":\"CESTAT\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/ded7dcfe9a971ee0916ce27ee7c09c76\",\"name\":\"Arushi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g\",\"caption\":\"Arushi\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/arushi\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax: CESTAT | SCC Times","description":"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/","og_locale":"en_US","og_type":"article","og_title":"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT","og_description":"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT","og_url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2024-09-18T10:00:59+00:00","article_modified_time":"2024-10-26T06:23:56+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.jpg","type":"image\/jpeg"}],"author":"Arushi","twitter_card":"summary_large_image","twitter_title":"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT","twitter_misc":{"Written by":"Arushi","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/","url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/","name":"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax: CESTAT | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","datePublished":"2024-09-18T10:00:59+00:00","dateModified":"2024-10-26T06:23:56+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/ded7dcfe9a971ee0916ce27ee7c09c76"},"description":"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","width":886,"height":590,"caption":"CESTAT"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/ded7dcfe9a971ee0916ce27ee7c09c76","name":"Arushi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g","caption":"Arushi"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/arushi\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":366083,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/08\/no-service-tax-on-use-of-trade-marks-not-registered-in-india-cestat\/","url_meta":{"origin":331032,"position":0},"title":"Service tax not payable on use of trade marks not registered under Indian law: CESTAT","author":"Bharti","date":"November 8, 2025","format":false,"excerpt":"Intellectual property not registered in India do not constitute \u2018intellectual property rights\u2019 within the meaning of Section 65(55a) of the Finance Act, 1994 and the related services are not 'intellectual property services' within the meaning of Section 65 (55b) of the Finance Act, 1954.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"service tax on use of trade marks","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-use-of-trade-marks.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-use-of-trade-marks.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-use-of-trade-marks.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-use-of-trade-marks.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":374207,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/30\/service-tax-not-leviable-on-data-hosting-services-cestat\/","url_meta":{"origin":331032,"position":1},"title":"Service Tax not leviable on data hosting services; Amazon Internet Services Pvt. Ltd. not an ‘intermediary’: CESTAT","author":"Bharti","date":"January 30, 2026","format":false,"excerpt":"\u201cThe place of supply of service being the location of the service recipient, which is outside India, no service tax is leviable\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Service Tax not leviable on data hosting services","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":324296,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/13\/cestat-upholds-order-directing-to-pay-service-tax-for-construction-of-racetrack\/","url_meta":{"origin":331032,"position":2},"title":"\u2018Racetrack not meant for public access as a right, thus not exempted from tax\u2019; CESTAT upholds order directing to pay service tax for construction of racetrack","author":"Arushi","date":"June 13, 2024","format":false,"excerpt":"The Tribunal stated that for a place to fall within the ambit of a public place, the element of right of access of public was a necessary concomitant.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":358919,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/04\/sky-lark-education-exempt-from-service-tax-cestat\/","url_meta":{"origin":331032,"position":3},"title":"SKY Lark Education Welfare Society an educational institution; will be exempted from service tax: CESTAT","author":"Bharti","date":"September 4, 2025","format":false,"excerpt":"\u201cSKY Lark Education Welfare Society is imparting education to students of Swami Vivekanand Subharti University, enrolled under the distant learning programme, as per its curriculum and it is duly recognized under the laws of the Uttar Pradesh Government\/UGC.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"SKY Lark Education exempt from service tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":322687,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/22\/reimbursement-expenses-and-rent-free-accomodation-not-part-of-total-consideration-for-arriving-at-service-tax-payable-cestat-legal-news\/","url_meta":{"origin":331032,"position":4},"title":"Reimbursement expenses & rent-free accommodation not part of total consideration for calculating Service Tax: CESTAT","author":"Editor","date":"May 22, 2024","format":false,"excerpt":"The Tribunal opined that both service provider and service recipient were government undertakings and cannot be said to have any intention to evade the tax payment.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":367171,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/19\/service-tax-leviable-on-complimentary-services-cestat\/","url_meta":{"origin":331032,"position":5},"title":"Complimentary services provided by lessee to lessor under hotel lease agreement are liable for Service Tax: CESTAT","author":"Bharti","date":"November 19, 2025","format":false,"excerpt":"Section 67 of the Finance Act, 1994 takes care of the cases where the service provider receives any part of a consideration in non-monetary form or by way of reimbursement and that such item does not figure in the invoices raised, thereby resulting in the real value of taxable service.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"service tax on complimentary services","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-complimentary-services.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-complimentary-services.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-complimentary-services.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-complimentary-services.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/331032","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67520"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=331032"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/331032\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/319582"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=331032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=331032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=331032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}