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Applicability of service tax - swimming pool facility
Guest
whether swimming pool facility provided by a hotel to its guest against charges is covered under any head of service tax
Service tax applicability: swimming pool charges by hotels are not treated as taxable service for guests. A hotel's provision of a swimming pool facility to staying guests for a separate charge is not treated as a taxable service under the identified service tax heads, and therefore no service tax applies to that charged facility in the described scenario. (AI Summary)