The Tribunal also took the view that supply of software programmes for recording also falls under the said taxable service.
It further held that BCCI has suppressed material facts from the department and hence, extended period of time has rightly been invoked for confirmation of service tax demand.
Aggrieved by the said judgement, BCCI filed appeal before the Apex Court.
The Hon’ble Supreme Court dismissed the plea of BCCI and upheld the order of CESTAT, thereby resulting in a big blow for BCCI for service tax amounting over Rs. 18 crores and interest & penalty thereupon.
Board Of Control For Cricket In India Vs. Commissioner Of Service Tax (Supreme Court), Civil Appeal No(.S). Of 2015 (Arising out of Civil Appeal Diary No(s) .39331 of 2014), dated- January 07 2015