Govt moves SC against tax refund to Tripura cricket body on grant from BCCI
This story was originally published at 20:31 IST on 17 June 2025
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NEW DELHI – The government and the assistant commissioner of central excise, Agartala, moved the Supreme Court Tuesday against a Tripura High Court order directing service tax refund to the Tripura Cricket Association on grants or subsidies provided by the Board of Control for Cricket in India for promotion of cricket in the state.
The case has its genesis from an INR 688.65 million grant or subsidy given by the sport's national governing body to the Tripura Cricket Association for the period 2011-12 (Apr-Mar) to 2013-14 for promotion of the game. Thereafter, the association had deposited INR 77.37 million as service tax with the tax department.
In 2015, a little over a year from the date of depositing the service tax, the association realised that it had paid the amount by mistake and filed a claim for refund before the assistant commissioner of central excise, Agartala. The official denied the claim.
The petitioners argued that subventions or grants received by the association were liable to service tax under the category of 'business support service'. The Tripura Cricket Association organised Ranji Trophy matches between 2011-12 and 2013-14, incurring crores of rupees as expenses to conduct the games on behalf of the cricket board, they said. The board gave grants or subsidies to the association in the name of "TV subvention", "IPL (Indian Premier League) subvention", and "media rights income and IPL franchise consideration", which are its sources of income, they added.
The Tripura High Court ruled in favour of the state cricket association, saying it found no material to prove that the body had provided any service to the board from its own income. "Thus, the grants or the share received by the respondent TCA from BCCI do not come within the purview of 'Business Support Service'," the high court said. End
Reported by Surya Tripathi
Edited by Rajeev Pai
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