Sports related services under Mega exemption notification :
A. Sports services: Services provided TO a recognized sports body BY-
(i) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body;
(ii) another recognized sports body are exempt from service tax.
Whether the following services are exempt under this head or taxable?
| S. No. | Service provided | Whether exempt under this head or otherwise taxable? |
| 1 | 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 | Exempt under this head |
| 2 | Service of a player to a franchisee which is not a recognized sports body | Taxable |
| 3 | Services by a recognized sports body to another recognized sports body | Exempt under this head |
| 4 | Services by individuals such as selectors, commentators, curators, technical experts | Taxable |
| 5 | Services of an individual as umpire, referee when provided directly to a recognized sports body | Exempt under this head |
| Recognized sports body means –
(i) 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 affiliate federations (iv) National sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government (v) International Olympic Association or a federation recognised by the International Olympic Association, or (vi) A federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India. |
B. Sponsorship of sports events: Services by way of sponsorship of sporting events organised,-
(i) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or country;
(ii) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
(iii) by Central Civil Services Cultural and Sports Board;
(iv) as part of national games, by Indian Olympic Association; or
(v) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme are exempt from service tax.