LAWS(CAL)-2016-6-89

SOURAV GANGULY Vs. UNION OF INDIA

Decided On June 30, 2016
Sourav Ganguly Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) In this writ application the petitioner challenges the instruction/circulation bearing No. 42/Comm(ST)/2008 dated 26 July, 2010 issued by the Central Board of Excise and Customs as also the show cause notice dated 26 September, 2011 issued by the Additional Director General, Directorate General of Central Excise Intelligence (Respondent No. 4) and the order (original) No. 24/Commr/ST/Kol/2012 -13 dated 12 November, 2012 passed by the Commissioner, Service Tax, Calcutta. Facts of the case: -

(2.) The petitioner is a cricketer and is a former captain of the Indian Cricket Team. He participated in the IPL Cricket tournament held in India as a member of the Kolkata Knight Rider Team. At all material times he acted and still acts as brand ambassador for various products. He also acted as anchor in television shows and particularly on Zee Bangla Channel. The petitioner is also engaged in writing articles for Sports Magazines.

(3.) Service tax was introduced in India for the first time in the year 1994 under Chapter V of the Finance Act, 1994 which has been amended from time to time. More and more categories of service have been brought within the purview of the service tax net by successive amendments to the Finance Act. Section 65 (105) of the Finance Act defines and/or enumerates the types of services which attract service tax.