MUMBAI: Sportspersons including those from abroad taking part in leagues like World Series Hockey (WSH) and the IPL will have to pay service tax.

The government is going to levy a 12 per cent service tax on all domestic and foreign players participating in the IPL or other sports event, which are not the recognised format of the game.

The budget proposal for 2012-13 reads: "Income arising to a non-citizen, non-resident entertainer (such as theatre, radio or television artists and musicians) from performance in India shall be taxable at the rate of 20 per cent of gross receipts."