02 April 2015
A sole proprietorship concern carrying activity of providing training to its member & people for yoga & meditation for considerable fees (membership or programme fees)
Is service tax applicable on the activity of providing such services by the sole proprietorship concern. (Taking view of any latest announcement)
The products given by the concern to the attendant are chargeable but are related to meditation activity....is it attract any charges
02 April 2015
Sufficient clarification provided on the Yog vide M.F.(D.R) letter D.O.F.No.B11/1/2002-TRU dated 1/8/2002.
According to above said clarification Yog center is covered under Service Tax. It say that;
1. As per [Section 65], ‘health and fitness service” means physical well being service 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 service. 2. Therapeutic massage does not come in the ambit of taxable service. Therapeutic means the treatment given under medical supervision by the qualified expert/professional. 3. It is also clarified that membership fee charged by the club is in lieu of service provided and therefore in such cases service tax would be leviable on periodic/monthly membership fee. However, if membership fee already collected prior to the date on which the new service tax has come into force, it is clarified that no service tax will be payable on such collection. 4. Recognised Institutes and research center impart diploma courses in yog do not fall in the category of health club and fitness center and accordingly would not be liable to service tax.
In your case the activities are carried by a sole proprietorship concern, the SSI exemption would be applicable, if do not cross the prescribed limit of 10 lac in aggregate in any financial year.
If amount of the related Products given includes in the fees, chargeable to Service Tax.
02 April 2015
The activity of Yoga has been one of the focus areas in the present times and international recognition has also been granted to it by the United Nations. Therefore, it is proposed to include ‘yoga’ as a specific category in the definition of charitable purpose on the lines of education. For charitable trusts it is exempted but for proprietorship concern(not a charitable concern) service tax payable.
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