Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
CESTAT analyzed the classification of yoga services for service tax purposes. The Tribunal held that yoga and meditation services fall under 'health and fitness service' for the period October 2008 to June 2012, rendering them taxable. Training courses like TTC, ATTC, and Vastu Shastra were classified as 'Commercial Training or Coaching Centre Service'. For the period July 2012 to October 2015, services provided by the charitable trust were exempted under the Negative List regime. The extended period of limitation was upheld. The appeal was partially disposed of, with directions to compute the exact tax liability, interest, and penalties after excluding unrelated receipts.
CESTAT analyzed the classification of yoga services for service tax purposes. The Tribunal held that yoga and meditation services fall under 'health and fitness service' for the period October 2008 to June 2012, rendering them taxable. Training courses like TTC, ATTC, and Vastu Shastra were classified as 'Commercial Training or Coaching Centre Service'. For the period July 2012 to October 2015, services provided by the charitable trust were exempted under the Negative List regime. The extended period of limitation was upheld. The appeal was partially disposed of, with directions to compute the exact tax liability, interest, and penalties after excluding unrelated receipts.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
