By TIOL News Service

MUMBAI, JULY 03, 2014: THE appellant is a recipient of a SCN from the CCE, Pune-III seeking Service tax on the alleged "health and fitness" services provided by them.

As the tax demands were confirmed with interest and penalties the appellant is before the CESTAT and submits that they are not providing any fitness service but are treating particular ailments by combination of yoga and medicines; that the patients who are suffering from a particular ailment approach the appellants and the appellants treat the patients as outdoor patients. Their contention is that the appellants are not simply undertaking the training of yoga or any other activity which falls under the scope of ‘health and fitness service'. The appellants relied upon the outdoor slips issued to various patients and also produced photographs to show that treatments are given for cure of different ailments hence the demand is not sustainable.

The Revenue representative while reiterating the findings of the adjudicating authority also relied upon a booklet published by the appellants, titled as "Lifesaver" and wherein it is mentioned that the appellants are teaching different asanas which are clearly a ‘yoga' and, hence the demand is rightly made.

The Bench after extracting the definition of ‘health and fitness service' observed -

"6. We have gone through the booklet which is part of the appeal, titled as "Lifesaver". The booklet only gives the benefits of yoga and also gives the names of 20 asanas which were being taught in the Institution. Further we find that in the present appeal, in the brief facts which were duly verified by the appellants, it has been specifically mentioned that the appellants are a Trust registered under the Maharashtra State to teach the art of yoga as the yoga is therapeutic and restorative. In view of these facts, we find that the appellants are clearly providing a service as covered under ‘health and fitness service'."

Holding that there is no infirmity in the order passed by the adjudicating authority, the appeals were dismissed.

In passing : Maunam Sarvartha Sadhakam - The following are the details of the appellant as found on the web -

In 1989, Dr. S. V. Karandikar, founded a   medical yoga institute   by the name of "Sunderraj Yoga Darshan", now known as Sun-Jeevan Yoga Darshan. Sun being PINGALA (Transgression) &Jeevan being Moon, IDA (defense mechanism of body). This project is an offshoot of the KabirBaug Math Sanstha, and was named   ManavSansadhanVikasAniSanshodhanManch.   It was registered under the Public Charitable Trust Act of Maharashtra State (Rg. No. E1614).

Perhaps this is not the last that we hear of this case…

(See 2014-TIOL-1192-CESTAT-MUM)