https://www.taxtmi.com/caselaws?id=444371 The Tribunal upheld the classification of the appellant's yoga services as falling under the taxable category of "health club and fitness centre." It ruled that donations received were considered consideration for the services provided, making them taxable. The Tribunal invoked the extended period of limitation due to the appellant's suppression of material facts to evade service tax. Penalties under Sections 76, 77, and 78 were upheld for non-compliance with statutory requirements, and interest under Section 75 was confirmed for delayed tax payment. The appeal was dismissed for the period 01.04.2007 to 31.03.2011, with a remand for recomputation for the period 01.10.2006 to 31.03.2007. en-us Thu, 05 Oct 2023 00:00:00 +0530 Sat, 14 Oct 2023 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444371 The Tribunal upheld the classification of the appellant's yoga services as falling under the taxable category of "health club and fitness centre." It ruled that donations received were considered consideration for the services provided, making them taxable. The Tribunal invoked the extended period of limitation due to the appellant's suppression of material facts to evade service tax. Penalties under Sections 76, 77, and 78 were upheld for non-compliance with statutory requirements, and interest under Section 75 was confirmed for delayed tax payment. The appeal was dismissed for the period 01.04.2007 to 31.03.2011, with a remand for recomputation for the period 01.10.2006 to 31.03.2007. Case-Laws Service Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444371