TaxTMI 
TaxTMI 
2008 (8) TMI 60
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....ervices to its members. They registered with the Service Tax Department under the category of "Health and Fitness Service" and charged, collected and paid the Service Tax for the period from October 2005 to March 2006. However, later they filed a refund claim on the ground that they are registered under the Karnataka Societies Registration Act, as a society and are providing service to its own members. In any case, they maintained that they would not be liable for Service Tax. Hence, they filed a refund claim for the Service Tax already paid. The lower authority held that the appellants rendered taxable service, which should come under the category of "Health and Fitness Service" specified under section 65(51) of the Finance Act, 1994. The ....
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....der is beyond the scope of the show-cause notice. It was urged that the show-cause notice proposed classification of the service rendered by the appellants under the category of "Health and Fitness Services". However, the Commissioner (Appeals) in the impugned order has discussed the definition of "Club" and held that the exclusive clause specified in section 65(25a)(i) of the Finance Act, 1994 does not appear to cover the appellant's case, hence, it was strongly urged that the impugned order is beyond the scope of the show-cause notice. In the appeal memo, several contentions have been raised. 6. On the other hand, the learned departmental representative stated that the appellant rendered actually the health and fitness service and for ....
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.... "health and fitness service" in terms of section 65(51); section 65(52); section 65(105)(zw) and section 65(25a), they have been defined as follows:- Definitions as per section 65 of Finance Act 1994 "(51) 'health and fitness service' means service for physical well being such as, sauna and steam bath, Turkish bath, solarium, spas, reducing or slimming saloons, gymnasium, yoga, meditation, massage (excluding therapeutic massage) or any other like service; (52) health club and fitness centre means any establishment, including a hotel or a resort, providing health and fitness service; (105) 'taxable service' means any service provided or to be provided,- (zw) to any person, by a health club and fitness centre in relation....
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....tablishment is covered and a club by all means is an establishment and none can deny that a club is not an establishment. Therefore, the appellant club is definitely an establishment providing such a service. In fact, in the inclusive definition of "health club and fitness centre", even a hotel, resort, etc., are included. "Taxable service" is a service provided to any person by a health club and fitness centre. So, once it is established that the appellant would come under the category of a "health club and fitness centre", then whatever service is rendered to the members becomes a taxable service by virtue of the definition. Therefore, in my view the appellants would rightly come under the category of "health club and fitness centre....