Service tax on sponorship

In my view, any Individual not exceed the Exemption limit of Rs. 10 lacs. Then his libilities not created for paid service tax under Reverse Charges vide N/F 30/2012.

If the Individual crossed such exemption limit then his libilities created for making those liabilities.

Can you please cite wth the relevant section?

Also if the service provider has not registered for this service, then should be regigister for the same and then collect service tax?

In case of sponsorship, if the service receiver is neither a body corporate nor a partnership firm, then N/N-30/2012 (reverse charge) is not applicable and the service provider is the person liable to pay service tax [section 68(1)]

If the aggregate value of taxable service in the preceding FY did not exceed Rs. 10 Lacs for the service provider, service tax is exempted in the CY upto aggregate value of Rs. 10 Lacs, otherwise tax payable from Re. 1. [N/No. 33/2012]

As per Section 69(2) and the Rules made thereunder, registration is compulsory if the aggregate value of taxable services exceed Rs. 9 Lacs.

i have given  service to  ltd company and  ltd company given to us serrivce tax  i want to  know   we are paid  on behalf of  company expenses accure and after calim  so only expenses cliam  or  along with  service tax 

kiran shukla

Say suppose if the organisation receives sponsorship money from a company (ABC LLC) in abroad, who pays it on behalf of its counterpart say subsidiary in India (ABC Pvt Ltd), then is the service provider liable for service tax on such sponsorship service?