Health Club and Fitness - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Health Club Fitness (w.e.f. 16.8.2002) What is taxable - 65(105)(zw) Any service provided or to be provided to any person, by a health club and fitness centre in relation to health and fitness services; Who is the receiver of service Any person Who is the provider of service A health club and fitness centre Who is liable to pay service tax A health club and fitness centre (Service Provider) Meaning of Health and Fitness Service - 65(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; Meaning of Health Club and Fitness Centre - 65(52) "health club and fitness centre" means any establishment, including a hotel or a resort, providing health and fitness service; Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."