Regarding exemption for tournaments or championships - Sponsorship services shall be exempted if provided in relation to tournaments or championships by specified bodies - 30/2010 - Service Tax
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Sponsorship services exemption for tournaments organized by specified sports and educational bodies, removing service tax liability in those cases. Sponsorship services relating to tournaments or championships are exempt from service tax when provided for events organized by specified bodies, including national-level federations, university and school sports associations, disability sports associations, the Central Civil Services cultural and sports board, National Games organizers, and events under the PYKKA scheme; the exemption removes the whole of the service tax leviable under the Finance Act and took effect from the first day of July, 2010.
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.
Sponsorship services exemption for tournaments organized by specified sports and educational bodies, removing service tax liability in those cases.
Sponsorship services relating to tournaments or championships are exempt from service tax when provided for events organized by specified bodies, including national-level federations, university and school sports associations, disability sports associations, the Central Civil Services cultural and sports board, National Games organizers, and events under the PYKKA scheme; the exemption removes the whole of the service tax leviable under the Finance Act and took effect from the first day of July, 2010.
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