The department believes the tax is legal under a 1971 state law which allows cities of more than a million people to collect sales tax on weight-control salons, health salons, gymnasiums, and Turkish and sauna baths.

WSJ: Deep Breaths as Yogis Face New Tax

The centre contains a gym, physiotherapy rooms, a sauna and special baths as well as dedicated physiotherapists.

BBC: Mick Fitzgerald