Services by way of sponsorship of sporting events organised by a national sports federation, or its affiliated federations  were exempt if participating teams or individuals represent any district, state or zone. The aforesaid exemption has been  extended even if participating teams or individuals represent the Country.

Notification No. 01/2014 – Service Tax

New Delhi, 10th January, 2014

G.S.R….(E).­­- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 467 (E), dated the 20th June, 2012, namely:-

In the said notification, in the opening paragraph, in entry 11, in item (a), for the words “district, State or zone”, the words “district, State, zone or Country” shall be substituted.

[F.No. 354 /21/ 2013-TRU]

(Raj Kumar Digvijay)

Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 – Service Tax, dated 20th June, 2012, vide G.S.R. 467 (E), dated the 20th June, 2012 and was last amended by notification No.14/2013- Service Tax, dated the 22nd  October, 2013 vide G.S.R. 699(E), dated the 22nd  October, 2013.

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