Right to admission exemptions for specified cultural and sporting events where admission consideration meets low-value statutory threshold. Services by way of right to admission to specified events are exempt from service tax from 1 June 2015, covering admissions to film exhibitions, circus, dance, theatrical performances, recognised sporting events, award functions, concerts, pageants, musical performances and other sporting events, where admission consideration does not exceed the statutory low-value threshold. A recognised sporting event requires organisation by a recognised sports body with participants representing a district, state, zone or country, and recognised sports body is defined to include national and international Olympic and federation bodies recognised by the Central Ministry of Sports and Youth Affairs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Right to admission exemptions for specified cultural and sporting events where admission consideration meets low-value statutory threshold.
Services by way of right to admission to specified events are exempt from service tax from 1 June 2015, covering admissions to film exhibitions, circus, dance, theatrical performances, recognised sporting events, award functions, concerts, pageants, musical performances and other sporting events, where admission consideration does not exceed the statutory low-value threshold. A recognised sporting event requires organisation by a recognised sports body with participants representing a district, state, zone or country, and recognised sports body is defined to include national and international Olympic and federation bodies recognised by the Central Ministry of Sports and Youth Affairs.
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