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Sponsorship of tournaments or championships - Service Tax Practice Manual / Ready Reckoner - Service TaxExtract Chapter 11 Sponsorship of tournaments or championships (w.e.f. 1st July, 2012) Scope of Exempt Service Notification no. 25/2012 dated 20.06.2012 From 1.7.2012 to 9.1.2014 11. Services by way of sponsorship of sporting events organised,- ( a ) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone; ( b ) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; ( c ) by Central Civil Services Cultural and Sports Board; ( d ) as part of national games, by Indian Olympic Association; or ( e ) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; From 10.1.2014 11. Services by way of sponsorship of sporting events organised,- ( a ) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state, zone or Country ; ( b ) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; ( c ) by Central Civil Services Cultural and Sports Board; ( d ) as part of national games, by Indian Olympic Association; or ( e ) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; Amended vide: Notification No. 01/2014 - Service Tax January 10, 2014 (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 (See Notification no. 25/2012 dated 20.06.2012 , effective from 01.07.2012)
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