Service by way of right to admission to specified events - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 47 Service by way of right to admission to specified events (w.e.f. 01 st June, 2015) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.6.2015 - Notification No. 06/2015 - Dated 1-3-2015 Services by way of right to admission to- (i) exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet; (ii) recognised sporting event; (iii) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event, where the consideration for admission is not more than ₹ 500 per person. Meaning Definitions: (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 i.e. events specified in exemption ,Services by way of sponsorship of sporting events organised, are covered here. (zaa) recognised 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 affiliated 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;