Similarly the Tribunal had considered the issue whether conducting dance programmes will be covered by the entry for Mandap Keeper in the following cases ... service tax but the rent received for holding training and dance programs are taxable.
13. The Revenue in its appeal memo has raised certain issues
accepted all graduation/post graduation or even Ph.D/Reasearch program and all professional courses will become Vocational Centre. Vocational courses are very different from ... centre which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies.
Above notification exempts taxable service provided
Britt Worldwide India Pvt Ltd vs Commr Service Tax- Vii Mumbai on 30 September, 2022
Mcm Worldwide Private Limited vs Rohtak on 7 January, 2026
CUSTOMS, EXCISE & SERVICE TAX
