Sports coaching is excluded from the applicability of service tax

Knight Riders Sports Pvt Ltd Vs Pr. Commissioner of Service Tax-IV (CESTAT Mumbai) CESTAT Mumbai held that coaching in the field of sports has been specifically excluded from the applicability of service tax vide the definition of ‘commercial training or coaching centre’ under section 65(27) of the Finance Act, 1994 Facts- M/s Knight Riders Sports Private Ltd., Mumbai (appellants-assessee) are incorporated as a Private Limited under the Companies Act, 1956. Appellants-assessee are operating a cricket team in the name and style of Kolkata Knight Riders (KKR) in the cricket tournament organi...