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
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