https://www.taxtmi.com/manuals?id=42 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. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=42 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. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=42