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          Service Tax

          Training or coaching in recreational activities

          Exempted Services

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          Exemption for recreational training: coaching in arts, culture or sports services excluded from service tax under specified notification. Services by way of exemption apply to training or coaching in recreational activities relating to arts, culture or sports and cover coaching or training in all forms of dance, music, painting, sculpture making, theatre and sports.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Exemption for recreational training: coaching in arts, culture or sports services excluded from service tax under specified notification.

                                  Services by way of exemption apply to training or coaching in recreational activities relating to arts, culture or sports and cover coaching or training in all forms of dance, music, painting, sculpture making, theatre and sports.


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