Services provided to a recognised sports body - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 10 Services provided to a recognised sports body (w.e.f. 1st July, 2012) Scope of Exempt Service Notification no. 25/2012 dated 20.06.2012 From 1.7.2012 Services provided to a recognised sports body by- ( a ) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body; ( b ) another recognised sports body Meanings and Definitions: (zaa) recognized sports body means (i) the Indian Olympic Association, (ii) Sports Authority of India (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government (v) the International Olympic Association or a federation recognised by the International Olympic Association or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; (zab) recognised sporting event means any sporting event, (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) covered under entry 11. Amending Notes:- The Meaning of recognised sporting event Inserted vide Notification No.16/2015-Service Tax, dated 19th May, 2015 , w.e.f. 01-6-2015 Clarification by the Board ( Taxation Guide Guidance Note 7 Exemptions dated 20.06.2012) 7.8.1 What is the tax liability on services provided to a recognized sports body? Services provided to a recognized sports body by an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body are exempt from service tax. Similarly services by a recognized sports body to another are also exempt. Services by individuals such as selectors, commentators, curators, technical experts are taxable. Recognized sports body has been defined in the mega notification itself. 7.8.2 Are the services of an individual as a player, umpire in a premier league taxable? The service of a player to a franchisee which is not a recognized sports body is taxable. However, services of an individual as umpire, referee when provided directly to a recognized sports body shall be exempt.