Per: M.M. PARTHIBAN

This appeal has been filed by Shri Iqbal Abdullah, Mumbai (herein after, referred to as “the appellant”, for short) assailing the Order-in-Appeal No. MUM-SVTAX-002-528&529/16-17 dated 31.10.2016 (herein after, referred together as “the impugned order”) passed by the Commissioner (Appeals), Service Tax-II, Mumbai.

2.1 The brief facts of the case are that the appellant herein is a professional cricket player who is playing the game of cricket in many League matches and domestic tournaments such as ‘Ranji Trophy’, ‘Senior One day Tournaments’, ‘NKP Salve Challenger Trophy’ etc. representing ‘Mumbai Team’ from the year 2009 onwards. He has also been participating the Indian Premier League (IPL) matches and had entered into contract with ‘Knight Riders Sports Private Limited’ (herein after referred to as ‘the Knight Riders’, for short) for playing cricket matches in IPL tournaments against remuneration/player fees and other benefits to be received in terms of such contract. For the purpose of payment of service tax on ‘other taxable services’ and for compliance with the Service Tax statute, the appellant is registered with the jurisdictional Commissionerate under servi