Yoga-based therapeutic services treated as health and fitness service, sustaining tax demand, interest and penalties.

Teaching yoga and providing yoga-based treatment for ailments was treated as falling within the statutory health and fitness service category, because the definition extended to physical wellbeing activities including yoga, meditation and similar services. The institution's own booklet and description showed yoga asanas being taught and the activity being presented as therapeutic and restorative, supporting coverage within that category. On those facts, the activity was not regarded as a service outside the statutory scope, and the demand, interest and penalties were sustained.

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Issues: Whether the activity of teaching and providing yoga-based treatment for ailments fell within the scope of health and fitness service under the Finance Act.

Analysis: The service definition covered physical wellbeing activities including yoga, meditation and similar services. The material on record, including the appellants' booklet and their own description of the institution, showed that yoga asanas were being taught and that the activity was projected as therapeutic and restorative. On those facts, the service was not merely general treatment outside the statutory category, but a covered health and fitness service.

Conclusion: The activity was held to be covered by health and fitness service, and the demand, interest and penalties were sustained.

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