Coaching and training in recreational activities

Hello friends,

I need urgent advice! It relates to the service, "Commercial coaching and training" which became taxable in year 2003.

Coaching in sports was specifically excluded in the definition. In finanace bill 2012, it has been excluded from taxation ambit via an entry in the negative list. However, i was told that there have been cases in the past where court has limited the scope of this exemption. Could anyone please tell me about any such court rulings in the past  ?

i need advice specifically on coaching in sports. I have been searching various case laws with no success.