Business Auxiliary Service, Franchise Service, and Mandap Keeper Service Taxes Not Leviable on Jharkhand State Cricket Association: CESTAT

The CESTAT has ruled that Business Auxiliary Service, Franchise Service, and Mandap Keeper Service taxes are not leviable on the Jharkhand State Cricket Association (JSCA). The tax authorities had demanded service taxes under these categories, arguing that JSCA's activities fell within their ambit. However, the tribunal found that the services provided by JSCA did not constitute taxable services under the definitions provided in the Service Tax Act. This ruling clarifies the scope of taxable services for associations involved in sports and similar activities, providing relief to such entities from unjust tax demands.