https://www.taxtmi.com/css/info/rss_sitemap/rss_feed.css?v=1746094055 https://www.taxtmi.com Business/Tax/Law/GST/India/Taxation/Policies/Legal/Corporate Tax/Personal Tax/Vat Law/Legal Information/Tax Information/Legal Services/Tax Services Tax Management India. Com / MS Knowledge Processing Pvt. Ltd. All rights reserved. One stop solution for Direct Taxes and Indirect Taxes https://www.taxtmi.com/caselaws?id=768399 https://www.taxtmi.com/caselaws?id=768399 Classification of service - appellant providing services in the nature of yoga and yoga classes - classificable under Commercial Training or Coaching Services or not - scope of 'services' under the Negative List regime - exemption under N/N. 25/2012-ST dated 20.06.2012 - invocation of extended period of limitation - penalty - HELD THAT:- Recently, this Tribunal in the case of Patanjali Yogpeeth Trust Vs. CCE, Meerut-I [2013 (8) TMI 804 - CESTAT NEW DELHI], in more or less similar circumstances where the appellant therein was also engaged in the activities of provided services relating to health and fitness by way of teaching yoga and meditation and failed to discharge service tax, analysing the definition and referring to an earlier judgment of Delhi Bench of this Tribunal, reported as Patanjali Yogpeeth Trust Vs. CCE, Meerut-I which is also relied upon by the learned Commissioner in the impugned order. It is observed by the Tribunal that 'The phrase "Yoga" and "Meditation" have been specifically mentioned in the definition of 'health and fitness service' as defined under Section 65 (51) of the Finance Act, 1994. The claim of the appellant that they are providing treatment for specific ailments being suffered by the person is not supported by any positive evidence. Instructions on 'Yoga' and "Meditation" in these camps are not imparted to individual but to the entire gathering together. No prescriptions are made for any individual in writing, diagnosing and treating the specific ailment/ complaint of any individual.' There are no reason not to follow the said judgment of the Tribunal which has been upheld by the Hon'ble Supreme Court. Consequently, the conclusion of the learned Commissioner that the services which are in the nature of yoga, rendered by the appellant, fall under the taxable category of "health and fitness service" during the period October 2008 to June 2012, agreed upon. Leviability of service tax on TTC and ATTC and also Vastu Shastra - HELD THAT:- There is no valid reason not to accept the said reasoning of the Commissioner as no contrary evidence has been placed on record to buttress their claim that the courses viz. TTC, ATTC and Vastu Shastra offered by the appellant do not fall under the category of 'Commercial Training or Coaching Centre Service'. Levy of service tax under the Negative List w.e.f. 01.07.2012 - HELD THAT:- The learned Commissioner in the impugned order has not disputed that the appellant are a charitable trust registered under Section 12AA of the Income Tax Act, 1961; hence, the services of the yoga provided by them covered under the said Notification which has been given effect from 01.07.2012 to 20.10.2015, the demand confirmed therefore not sustainable. Extended period of limitation - HELD THAT:- This Tribunal in Patanjali Yogpeeth Trust's case, the facts of which is more or less similar to the present one, upheld the invocation of extended period of limitation after analysing and following the principles of law on the subject. Conclusion - i) Service tax on the activity of yoga for the period October 2008 to 30.06.2012 under the category of 'health and fitness service', yoga courses of TTC, ATTC and Vastu Shastra under 'Commercial Training and Coaching services' is liable to be paid; however, the exact amount of demand, applicable interest and penalty to be computed for the said period after taking note of the receipts not connected with the said activities as claimed by the appellant. ii) Levy of service tax for the period 01.07.2012 to 31.03.2014 be examined in the light of the 11C Notification No.42/2016-ST dated 26.09.2016. Appeal disposed off. Case-Laws Service Tax Tue, 25 Mar 2025 00:00:00 +0530