Teaching music classes comes under service tax or income tax

Can Anyone tell me whether Teaching Music classes like guitar, piano, drums,flute etc.. Whether it comes under Service Tax or Income Tax as Profession or It is Exempted from Tax.

Can Anyone Tell me,if it is there with Appropriate Applicable Section and Levy of it.

 

Replies (2)

yes , exempt under negative list.

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

Not liable - exempted under not. 25/12 sl no 8. as it relates to recreational activity.

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