Sponsorship service provided to Government institute

[Asked by Guest]

Dear Sir,

We are a mfg co, If we are Sponsoring any Government recognized institute only our company logo will be displayed in such conference. So as a body corporate, are we liable to pay service tax under reverse charge mechanism,please explain, thanks and regards.

AI Summary

Reverse charge liability requires sponsors to pay full service tax on sponsorships, subject only to narrow sporting exemptions.
A corporate sponsor who pays for logo display is liable under the reverse charge mechanism to pay full service tax on the sponsorship amount without abatement, except where Notification 25/2012 expressly exempts sponsorship of specified sporting events organized by listed national sports bodies, university and school sports bodies, the Indian Olympic Association for national games, or under the designated rural youth sports scheme.