Service tax on rental income & swimming pool charges
Querist : Anonymous
School is running under a registered society and society is collecting rent from premises given in rent.
Also swimming pool and gymnasium charges is received by society from outsiders using the facility.
Whether service tax is applicable on these services?
As per the definition contained in section 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 salons , gymnasium ,yoga , meditaion, massage (excluding therapeutic massage ) or any other like services;
Although , swimming pool service is not directly included in the definition, but the plain reading of th elaw shows that any kind of service which is associated with fitness and health shall fall within ambit of aforesaid definition.
and renting of building come under rent on immovable property.
As per the definition contained in section 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 salons , gymnasium ,yoga , meditaion, massage (excluding therapeutic massage ) or any other like services;
Although , swimming pool service is not directly included in the definition, but the plain reading of th elaw shows that any kind of service which is associated with fitness and health shall fall within ambit of aforesaid definition.
and renting of building come under rent on immovable property.
Querist : Anonymous
Querist : Anonymous
Querist : Anonymous
Click here to login now
Similar Resolved Queries
- Employee secondment
- Ito add credit side of bank
- Clarification on GST, TDS, and Accounting Provisions for Import/Export Commission Agents,profes. ser
- GSTR9 Annual Return
- Applicability of tax on invoice
- Clarification on GST, TDS, and Accounting Provisions for Import/Export
- Import of Capital Machine
- Gift to nri relatives resides in usa
- LLP audit and disclosure
- Form 144 TDS Return Validation error
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- Need Professional Opinion - AY 2012-13 Old Demand & AY 2026-27 Refund Adjustment
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
