SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd June, 2010
Notification No. 30/2010 - Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 ofthe Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central
Government, on being satisfied that it is necessary in the public interest so to do, hereby
exempts the services referred to in clause (zzzn) of sub-section (105) of section 65 of Finance
Act, 1994, when provided for:-
(i) tournaments or championships organized by any of the National Sports Federations or
Federations affiliated to such National Sports Federations, where the participating teams or
individuals represent any District, State or Zone;
(ii) tournaments or championships organized by Association of Indian Universities – Inter-
University Sports Board, School Games Federation of India, All India Sports Council for the
Deaf, Paralympic Committee of India (for the physically challenged), Special Olympics
Bharat (for the mentally challenged);
(iii) tournaments or championships organized by the Central Civil Services Cultural and
Sports Board;
(iv) tournaments or championships organized as part of National Games, by the Indian
Olympic Association;
(v) tournaments or championships organized under Panchayat Yuva Kreeda Aur Khel
Abhiyaan (PYKKA) Scheme
from the whole of the service tax leviable thereon under section 66 of the Finance Act.
2. This notification shall come into force on the 1st day of July, 2010.
[F. No. 334 / 03 /2010 -TRU]
(K.S.V.V.Prasad)
Under Secretary to the Government of India
