February 2023 (Week 1)

GST NEWS BULLETIN

Fees received by the cricket players from IPL team owners are not ‘Business Support Service’

The CESTAT, Ahmedabad in Yusuf khan M Pathan & Irfan Khan Pathan v. C.C.E. & S.T. [Final Order No. A/ 10086-10087 /2023 dated January 20, 2023] Set aside the order demanding Service Tax on the fees paid to cricketers.

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Time limit for issuance of SCN for F.Y. 2017-18 is extended till June 30, 2023

The Hon’ble Kerala High Court in Pappachan Chakkiath v. Assistant Commissioner & Anr. [WP(C) NO. 816 of 2023 dated January 11, 2023] has held that when the time limit for issuance of an order under Section 73(10) of the Central Goods and Services Tax

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