Service tax

Services provided to a recognised sports body by-

1. an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body;
2. another recognised sports body;
3. “recognized sports body” means - (i) the Indian Olympic Association, (ii) Sports Authority of India, (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations, (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government, (v) the International Olympic Association or a federation  recognised by the International Olympic Association or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;

These services are exempt as per Notification no.25/2012