Services by way of training or coaching in recreational activities relating to arts, culture or sports shall be exempt under Mega Exemption Notification. However, please take care of the following points while drafting the agreement and issuing receipts:
If the academy supplies the trainers to Club for a consideration, it may be liable to Service Tax being considered as supply of manpower for any purpose.
If the agreement is for the purpose of hiring of ground it may be liable to Service Tax being considered as services of hiring of ground.
The nature of payment or receipt should clearly state the purpose of training or coaching by way of documentation between the parties.