Please let me know whether Service provided by an Individual as training fees received for teaching/rendering "Reikhi / Self Hipnosis" for the public at large is exempted under mega exemption under service tax?
12 January 2013
In the mega notification only exemption available for training and coaching is under srl no. 8 "Trainig or coaching in recreational activity relating to arts, culture or sports".
In my opinion, Teaching reikhi / self hipnosis would not fall under the above category.