Health and fitness service refers to any service for physical well- being such as sauna and steam bath, Turkish bath, solarium, spas, reducing or slimming salons, gymnasium, yoga, meditation, massage (excluding therapeutic massage) or any other like services.
Health Club and fitness centre – It refers to any establishments, including a hotel or resort, providing health & fitness services.
Now, details for tax structure are –
Date from which such services is taxable – 16th August, 2002
Service provider – A health club and fitness centre
Service receiver – Any person
Scope of taxable service – Any service provided or to be provided to any person, by a health club and fitness centre in relation to health and fitness services.
- Therapeutic massage – It means a massage provided by qualified professionals under medical supervision for curing diseases such as arthritis, chronic low back pain, sciatica etc. Also ayurvedic massages, acupressure therapy etc given by qualified professionals for curing diseases are therapeutic massages and are exempt from tax payment.