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 – 16^th 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.

Exceptions –

• 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.