Applicability of service tax - swimming pool facility

[Asked by Guest]

whether swimming pool facility provided by a hotel to its guest against charges is covered under any head of service tax

No.

AI Summary

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.