TaxTMI 
TaxTMI 
Dear Sir,
We are a mfg paints co, Sponsorship for a conference held whether it falls under sponsorship service and are we liable to pay service tax for the same.Pls Explain, Thanks and Regards.
Conference under Sponsorship Service
17 Sep 2014 
3 Replies 
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Guest 
Sponsorship service liability: sponsorship given to others attracts service tax; payments may attract reverse charge unless proprietary or partnership.
Whether payments for conference sponsorship attract service tax depends on who provides and who receives the service: sponsorship paid to a third party is treated as sponsorship service attracting service tax by the provider; conferences organized to promote the payer's own business are treated as services to self and not taxable; payments towards sponsorship may attract service tax under the reverse charge mechanism unless the payer is a proprietary concern or partnership firm. (AI Summary)
Whether payments for conference sponsorship attract service tax depends on who provides and who receives the service: sponsorship paid to a third party is treated as sponsorship service attracting service tax by the provider; conferences organized to promote the payer's own business are treated as services to self and not taxable; payments towards sponsorship may attract service tax under the reverse charge mechanism unless the payer is a proprietary concern or partnership firm. (AI Summary)