SPONSORSHIP SERVICES- WHO WILL PAY THE TAX?

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The only category  under which the services as described by you could have been taxed is "Sponsership Service".Since in your case the sponsorship is received in relation to sponsorship of a sportsevent viz., a cricket tournament, would be out of the purview of servie tax as taxable service under this service does not cover sponserhsip of any sports event. The person receiveing the sponsership is liable to pay serviec tax under sponsership service