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    <description>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&#039;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.</description>
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