The Supreme Court on Wednesday Jan 07,2015 said the Board of
Control for Cricket in India would have to pay service tax for recording
cricket matches, as it was a “service provider.”
The
BCCI had moved the court against an order by the Central Excise and
Service Tax Appellate Tribunal directing it to pay Rs. 18 crore as
service tax for recording matches between 2006 and 2010.
The BCCI argued that merely recording a match was not part of production of a
programme, and could not be included as an act attracting service tax.
It argued that camerapersons deployed just recorded the matches and this
could not be described as production.
But the SCI did not agree with
the cricketing body’s arguments
''The BCCI is [a] service provider. If this is not a service, then what
else is? Whatever the BCCI does is a service,” Chief Justice of India
H.L. Dattu, heading a Bench including Justice A.K. Sikri, orally
observed.
Justice Sikri said the recording of a cricket match eventually amounted
to programming because the visuals were watched by millions of people
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