Sports events such as Indian Premier League will attract service tax but tax exemption has been allowed to tournaments and championships organised by certain bodies such as national sports federations or federations affiliated to them. These include School Games Federation of India, Association of Indian Universities and Olympic Committee of India, among others. The government has also exempted certain services that are provided within ports and airports from tax. These include supply of water, supply of electricity, medical treatment, formal education, fire service agencies and pollution control services.
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