Recreational coaching or training under Mega exemption notification :

Services by way of training or coaching in recreational activities relating to arts, culture or sports are exempt from service tax.

The term ‘recreational activities‘ is very wide. However, under this head, the scope of training or coaching in recreational activities is restricted to the area of:-

(i) Arts

(ii) Culture

(iii) Sports

Hence, the training or coaching in recreational activities in the areas other than arts, culture or sports shall be chargeable to service tax.

Further, training or coaching relating to all forms of arts, culture or sports is covered under this head. In other words, the said exemption is available to coaching or training relating to all forms of dance, music, painting, sculpture making, theatre, sports etc.