VIJAY BABURAO SHIRKE [2020 (10) TMI 48 (AAAR, MAHARASHTRA)

M/S VIJAY BABURAO SHIRKE [2020 (10) TMI 48 (AAAR, MAHARASHTRA)] : Background: Vijay Baburao Shirke, the assessee, is involved in providing specialized and trained horses for participation in horse racing events. The assessee receives prize money from race conducting entities when the horses owned by him win races. This led to a dispute regarding the GST applicability on the prize money received.Points of Dispute: The main issue was whether the receipt of prize money by the assessee from horse race conducting...

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