https://www.taxtmi.com/article/detailed?id=355 Sponsorship services include naming rights, logo display, priority booking and prizes, and are taxable when provided to a body corporate or firm; services relating to sports events are excluded from the sponsorship-service levy. Service tax applies only if the sponsor is a body corporate or firm and the corporate/firm located in India is the person liable. Sponsorship arrangements for commercial leagues may require separate scrutiny to determine whether other taxable services (broadcasting, business auxiliary services, event management) arise and whether sponsorship of teams or brand-ambassador roles fall within taxable service heads. en-us Sat, 02 May 2009 00:00:00 +0530 Sun, 03 May 2009 13:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=355 Sponsorship services include naming rights, logo display, priority booking and prizes, and are taxable when provided to a body corporate or firm; services relating to sports events are excluded from the sponsorship-service levy. Service tax applies only if the sponsor is a body corporate or firm and the corporate/firm located in India is the person liable. Sponsorship arrangements for commercial leagues may require separate scrutiny to determine whether other taxable services (broadcasting, business auxiliary services, event management) arise and whether sponsorship of teams or brand-ambassador roles fall within taxable service heads. Articles Service Tax Sat, 02 May 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=355