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    <title>2025 (4) TMI 313 - CESTAT BANGALORE</title>
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    <description>CESTAT Bangalore held that yoga services provided by a charitable trust were taxable under &quot;health and fitness service&quot; category from October 2008 to June 2012, and yoga courses including TTC, ATTC and Vastu Shastra fell under &quot;Commercial Training or Coaching Centre Service.&quot; However, services from July 2012 to March 2014 were exempt under charitable trust notification. Extended limitation period was validly invoked. Service tax demand confirmed for pre-July 2012 period with exact computation to be done excluding non-taxable receipts. Appeal disposed of with partial relief granted.</description>
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    <pubDate>Tue, 25 Mar 2025 00:00:00 +0530</pubDate>
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      <title>2025 (4) TMI 313 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=768399</link>
      <description>CESTAT Bangalore held that yoga services provided by a charitable trust were taxable under &quot;health and fitness service&quot; category from October 2008 to June 2012, and yoga courses including TTC, ATTC and Vastu Shastra fell under &quot;Commercial Training or Coaching Centre Service.&quot; However, services from July 2012 to March 2014 were exempt under charitable trust notification. Extended limitation period was validly invoked. Service tax demand confirmed for pre-July 2012 period with exact computation to be done excluding non-taxable receipts. Appeal disposed of with partial relief granted.</description>
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      <pubDate>Tue, 25 Mar 2025 00:00:00 +0530</pubDate>
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