Health and fitness services are provided by clubs, fitness centers, health saloons, hotels, gymnasium and massage centers. The services which fall under this category might be for weight reduction and slimming, physical fitness exercise, gyms, aerobics, yoga, meditation, reiki, sauna and steam bath, turkish bath, sun bath and massage for general well being.
Therapeutic massage does not come in the ambit of taxable service. Therapeutic massage basically means a massage provided by qualified professionals under medical supervision for curing diseases such as arthritis, chronic low back pain and sciatica etc.
Ayurvedic massages, acupressure therapy, etc. given by qualified professionals under medical supervision for curing diseases / disorders will come under the category of therapeutic massages. If the massage is performed without any medical supervision or advice but for the general physical well being of a person, such massages do not come under the purview of therapeutic massages and they would be liable to Service Tax.
In case where clubs and fitness centers charge a monthly / periodic amount as membership fee and only members are allowed to avail their services. It is clarified that membership fee charged by the club is in lieu of service provided and therefore in such cases Service Tax would be leviable on periodic / monthly membership fee.
Certain recognized institutes impart diploma courses in yoga. Such institutes and research center do not fall in the category of health club and fitness center and accordingly would not be liable to Service Tax.
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