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billiards room, banquet hall, tennis court, cards room, squash courts, spa massage and a beauty parlour. They had used phrase "our play school aims

reproduced below:  He has opened Dream Spa Centre in Shopprix Mall for Body Spa and Massage and had taken registration for the company ... deposed that he has opened Dream Spa Centre in Shoprix Mall for Body Spa and Massage and had Service Tax Appeal No.70349

where approximately 2500 members are visiting daily for work-out, spa, massage and steam, showers etc. having total consumption of about 1,00,000 liters

said scheme, the health and fitness activities including aerobics, Zumba, yoga, spa, massage, and other such businesses were expressly retained by TBVFL

Marina Beach Resort & Spa for unauthorized permanent construction having been done of the Resort and Page 1 of 3 Spa, consisting of 80 Rooms ... conference hall with a capacity of 500 pax, Spa with massage rooms, Health Club/Gym, Swimming, pool along with other infrastructure, wherein this Tribunal

Provided 19 Mediation and Yoga Centre Not Provided 20. Salon, spa, Jacuzzi and Massage Not Provided facilities. 21. Tennis and squash courts Not Provided

ropeway construction and operation. The article mentions that Fish spa and body massage shops are among several commercial establishments that were found operating in violation

enjoy the facility of Spa, though were with him, he was unable to utilize the facility of Spa because when he went to the club ... opposite party at the Spa center demanded Rs.350/- for each coupon for availing the facility of Spa towards the massage oil and similarly, services

account of SPA for Body 3 ITA Nos. 941 & 584/M/2012 M/s N. Vensimal Securities Ltd. Massages and treatment and the other ... name of Mr. Hiro Harjani on account of use of SPA for body massage and treatment at Hotel Oberoi which was not considered wholly

diversified products such as sanitaryware, faucets, kitchen appliances, wellness products such as massage tubs, multifunctions, shower panels, shower enclosures, tiles, extractor fans, glass containers ... bathroom as a spa Page 7 of 19 ITA Nos.1407/Hyd/2019 & 201/Hyd/2021 concept that includes massage tubs, shower panels, shower