Service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 February 2012 WHETHER SERVICE PROVIDED BY CRICKETER FOR COMMENTRY DURING THE CRICKET MATCH COVER UNDER SERVICE TAX ACT

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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12 February 2012 My view no service category covered this service.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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24 July 2025 Great question!

Whether commentary services by a cricketer during a cricket match attract service tax?
✅ Key Points:
Service Provider: Cricketer providing live commentary during a cricket match.

Nature of Service:

Commentary is a professional service — typically classified under "Sound Recording or Broadcasting Service" or "Consultancy" depending on nature and context.

Also, it can be viewed as "intellectual services" rendered during the event.

Is Commentary Service Taxable?

Yes, commentary services fall under taxable services if provided for consideration.

They are typically covered under the category of "Sound Recording or Broadcasting Services" or sometimes under "Event Management" / "Consultancy" services (depending on exact activity).

Legal Precedents & Notifications:

The Finance Act and subsequent service tax notifications include commentary services under taxable services, if provided for consideration.

If the cricketer is engaged independently or through an agency and is paid, this income is subject to service tax.

✅ Summary:
Commentary service by a cricketer during a cricket match is a taxable service under the Service Tax Act if it is provided for consideration.

The service provider (cricketer or agency) is liable to register and pay service tax on the amount charged for commentary.

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