service tax on providing gym facilites

shweta jain (Assisstant Audit Manager)   (124 Points)

12 March 2009  
if only 1 hour classes are conducted on daily basis and payment is recd at the begining of evry class.... shud the owner charge service tax on such small amounts if she is paying service tax on the other incomes of her business?? what is the minimum limit of income from the whole business for charging service tax .