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<h1>Health clubs and fitness centers must pay service tax on services like gyms and saunas since August 16, 2002.</h1> Services provided by health clubs and fitness centers, such as saunas, gyms, yoga, and massages (excluding therapeutic massages), are taxable under service tax regulations effective from August 16, 2002. The service provider, defined as any health club or fitness center, is responsible for paying the service tax. This includes establishments like hotels or resorts offering health and fitness services. A circular issued on August 23, 2007, supersedes previous clarifications on service tax matters, including scope, classification, and exemptions, effectively withdrawing earlier guidance on these technical issues.