Service tax on sports services

Service Tax (Legacy) 273 views 2 replies
I would like to know the impact of mega exemption notification under service tax in relation to sports services , i.e, services relating to sports education/ teaching services to schools by a Private Limited Company. Will such a service of sports coaching be exempted from service tax?? Kindly share your response. This is urgent. Thanks.
Replies (2)

Under item 8 of Not 25/12 it should be exempt. There is no condition of who should provide.

As per NN 25/2012 :  Mega Exemption S.No.8. , the below is exempt :

Services by way of training or coaching in recreational activities relating to arts, culture or sports;

My query as below :

A. Does it apply for schools providing such services to students or will it apply for Individuals/Private Limited Companies as well providing coaching services to schools?

B. Does the above also mean - If an Individual (Music teacher) runs an academy or provides private music classes, it should be exempt from Service tax? Same for Dance classes? Such as Ashley Lobo Dance Academy etc?

Please confirm. Thanks.


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