Training or coaching in recreational activities
(1st July, 2012)
Scope of Exempt Service –
Services by way of training or coaching in recreational activities relating to arts, culture or sports.
(See Notification no. 25/2012 dated 20.06.2012, effective from 01.07.2012)
Clarification by the Board
(Taxation Guide – Guidance Note – 7 – Exemptions dated 20.06.2012)
“7.7.1 What is the scope of exemption to coaching or training in recreational activities?
There is exemption from service tax to training or coaching in recreational activities relating to arts, culture or sports. The benefit is available to coaching or training relating to all forms of dance, music, painting, sculpture making, theatre and sports etc.”