Page 19 - Ch8_ EXEMPTION

Answer:-
Legal Provision:- Services provided to a recognised sports body are exempted, if they are provided by:-

a) An individual as a player, referee, umpire, coach or team manager for participation in a sporting event
organized by a recognized sports body
b) Another recognised sports body
Discussion & Conclusion:-

Determination of value of taxable services:-
S.No. Particulars ₹ Remarks
1 Services provided to a recognized sports body by an - It is specifically exempted as

individual as a player, referee, umpire, coach or team discussed above.
manager for participation in a sporting event organized
by a recognized sports body
2 Service by a player to a franchisee which is not a 6,80,000 It is taxable as the service by player to
recognized sports body an un-recognized sports body is not

covered in exemption.
3 Services by a recognized sports body to another - It is specifically exempted as
recognized sports body discussed above.

4 Services by individuals such as selectors, commentators, 6,90,000 It is taxable as exemption is given to
curators, technical experts player, referee, umpire, coach or team
manager and not to selectors,
commentators, curators or technical
experts.

5 Service by Team Manager for Indian Sports League (ISL), 2,00,000 It is taxable as the sporting event is
a recognised sports body, for a Tennis tournament not organised by a recognised sports
organised by Multi brand retail company body.
Value of Taxable Services 15,70,000

12. Exemptions relating to Government:-
Services provided by Government:-

CCP 08.12.20.00
Department of Posts provided following services to general public during the month ended
30.09.20XX:-

Services rendered ₹ in lakhs
Basic mail services like post card 100
Transfer of Money through money orders 500
Rural postal life insurance services 200
Distribution of mutual funds, bonds and pass port applications 500
Issuance of postal orders 300

Collection of telephone and electricity bills 100
Speed post services 500
Express parcel post services
200
Book post services 50

Ordinary post whose weight is less than 10 grams 100
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