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Cus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiCus - The penalty imposed on assessee was set aside by Tribunal against which revenue is in appeal is far below the threshold limit fixed under Notification issued by CBDT, thus on the ground of monetary policy, revenue cannot proceed with this appeal: HCGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveys
 
ST - Booklet titled 'Lifesaver' brought out by appellant gives benefits of yoga and also lists names of 20 asanas which were being taught in institution - appellants are clearly providing service as covered under 'Health and fitness service' - Appeals dismissed: CESTAT

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).

Special Features:

  • Yoga Therapy Classes
    • Class A: For Patients from Pune City
    • Class B: For Patients outside Pune
    • Class C: For handicapped patients . (Information about donation for all above classes available at reception)
  • Well-equipped four (4) halls for Yoga Therapy
  • Guidance by Yoga teachers thoroughly trained by AcharyaYoganand (Dr. S. V. Karandikar)
  • Lectures / Demonstration

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

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


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