New Delhi: The Board of Control for Cricket in India (BCCI) will have to pay the service tax for recording the cricket match which is used for live telecast by the contracting sports channels as the Supreme Court Wednesday dismissed the plea challenging the levying of the service tax on it.

"If it (recording of match for live telecast) is not a service tax matter then what it can be," asked the apex court bench of Chief Justice H.L. Dattu and Justice A.K. Sikri as BCCI counsel sought to assail the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order upholding the levying of service tax.