Commercial Training or Coaching Services

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In this Particular taxable service Sports coaching are excluded from Service Tax.

But V.K. SInghinia's book interprets it like this

"As the word 'sports' is used without any condition or qualification , apart from training for popular sports(cricket,hockey etc.)

for other sports (fishing,rafting etc.) is exempt from S.tax"

Is this correct? or is there any notification for such clarification?

So only Cricket coaching is taxable? 


Replies (6)

https://www.servicetax.gov.in/notifications/notfns-2k3/st9_2k3.htm


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