Sponsorship - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Sponsorship (w.e.f. 1-5-2006 excluding sports and individuals) (w.e.f. 1.7.2010 sports and all persons) What is taxable - 65(105)(zzzn) Any service provided to be provided to any person, by any other person receiving sponsorship, in relation to such sponsorship, in any manner; Who is the receiver of service Any person Who is the provider of service Any other person Who is liable to pay service tax Any body corporate or firm who is receiving service Meaning of Sponsorship - 65(99a) "sponsorship" includes naming an event after the sponsor, displaying the sponsor's company logo or trading name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition; but does not include any financial or other support in the form of donations or gifts, given by the donors subject to the condition that the service provider is under no obligation to provide anything in return to such donors;