ST - Fitness Services - By undergoing meditation course, an individual will definitely be physically well as he is at peace with his inner soul - meditation helps an individual in attaining mental peace and physical well-being of an individual would also encompass mental peace: CESTAT

In this case, the Hon'ble Bench has set aside the impugned order for legal reasons. But, its conclusion on the subject matter itself is clearly erroneous. Meditation is a method of worship. It is more advanced than worshiping an idol either in a temple or at home. One who believes in a deity with form, the object of meditation will be that deity. For one who believes in formless deity, meditation will be directed to something abstract. In either case, meditation is essentially a method of worship and spiritual practice. the immediate benefit may be peace of mind, but that is not the goal of meditation. Yoga sutras as well as Vedanta Sutras make it clear that the object of Sadhana or spiritual practice is salvation, not worldly goals. Ultimate goal of meditation is to attain Samadhi and release from transmigration. Even Buddhists, who believe in no deity practice meditation with the goal of Nirvana. Therefore, in my humble opinion, it is well neigh impossible to agree with the Bench's view that since meditation gives physical well being, it should be equated to physical training and subjected to service tax. Actually, in very advanced stages of spiritual practice, meditation and Samadhi have deleterious effect on the body. Sri Ramakrishna Pramahansa, in his last days, was repeatedly advised by the attending doctor not to meditate or go into Trance, as the doctor found that soon thereafter his throat disease would be aggravated. The government must clearly keep itself out of these sensitive areas.

Gururaj B N 11/06/2015