Are Receipts Collected for Using Swimming Pool liable to Service Tax?

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We own a swimming pool. Are the receipts collected from members liable to Service Tax? GOURAV GONDKAR , PuneIt is no doubt that providing swimming pool to members for a fee is a kind of service .In my opinion ,swimming pool fascilities for charges may  come within the service category “Health Club and fitness centre…

This content is for annual and Semi Annual members only.
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