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          Service Tax

          Health Club and Fitness

          Taxable Services - As appliable on or before 30-6-2012

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          Health and fitness service taxation: service providers liable for service tax on fitness and wellness services to any person. Service tax covers services provided by a health club and fitness centre relating to physical well being-such as sauna, steam bath, solarium, spas, slimming saloons, gymnasium, yoga, meditation, and massage (excluding therapeutic massage). Any person may receive such services, and the defined health club and fitness centre, including hotels or resorts that provide them, is the service provider liable to pay service tax. A subsequent circular consolidates and supersedes earlier technical clarifications on scope, classification, valuation, exports, receipts from outside India, and exemptions.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Health and fitness service taxation: service providers liable for service tax on fitness and wellness services to any person.

                                  Service tax covers services provided by a health club and fitness centre relating to physical well being-such as sauna, steam bath, solarium, spas, slimming saloons, gymnasium, yoga, meditation, and massage (excluding therapeutic massage). Any person may receive such services, and the defined health club and fitness centre, including hotels or resorts that provide them, is the service provider liable to pay service tax. A subsequent circular consolidates and supersedes earlier technical clarifications on scope, classification, valuation, exports, receipts from outside India, and exemptions.


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