Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd June, 2010
Notification No. 30/2010 - Service Tax
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) (hereinafter referred to as the
Finance Act), the Central Government, on being satisfied that it is necessary in
the public interest so to do, hereby exempts the services referred to in clause
(zzzn) of sub-section (105) of section 65 of Finance Act, 1994, when provided
for:-
- tournaments or championships organized by any of the National Sports
Federations or Federations affiliated to such National Sports Federations,
where the participating teams or individuals represent any District, State
or Zone;
- tournaments or championships organized 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
(for the physically challenged), Special Olympics Bharat (for the mentally
challenged);
- tournaments or championships organized by the Central Civil Services
Cultural and Sports Board;
- tournaments or championships organized as part of National Games,
by the Indian Olympic Association;
- tournaments or championships organized under Panchayat Yuva Kreeda
Aur Khel Abhiyaan (PYKKA) Scheme from the whole of the service tax leviable
thereon under section 66 of the Finance Act.
2. This notification shall come into force on the 1st day of July, 2010.
(K.S.V.V.Prasad)
[F. No. 334 / 03 /2010 -TRU]