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    <title>2018 (8) TMI 106 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner (A)&#039;s decision, ruling that the ayurvedic treatments provided by resorts were therapeutic in nature and did not fall under the category of health club and fitness services for service tax purposes. The Department&#039;s appeals were dismissed, emphasizing that the treatments offered at the ayurvedic centers were provided under qualified medical supervision and aligned with ayurvedic principles, distinguishing them from general well-being services typically associated with health clubs.</description>
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      <description>The Tribunal upheld the Commissioner (A)&#039;s decision, ruling that the ayurvedic treatments provided by resorts were therapeutic in nature and did not fall under the category of health club and fitness services for service tax purposes. The Department&#039;s appeals were dismissed, emphasizing that the treatments offered at the ayurvedic centers were provided under qualified medical supervision and aligned with ayurvedic principles, distinguishing them from general well-being services typically associated with health clubs.</description>
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