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Services provided to a recognised sports body

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Full Text of the Document

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....ach or team manager for participation in a sporting event organized by a recognized sports body; (b) another recognised sports body Meanings and Definitions: (zaa) "recognized sports body" means (i) the Indian Olympic Association, (ii) Sports Authority of India (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affilia....

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....he Board (Taxation Guide - Guidance Note - 7 - Exemptions dated 20.06.2012) "7.8.1 What is the tax liability on services provided to a recognized sports body? Services provided to a recognized sports body by an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body are exempt from service tax. Similarly services....

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