2014 (7) TMI 852

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....or the Appellant : Shri M V Sahasrabudhe, CA For the Respondent : Shri B K Iyer, Superintendent (AR) PER : S S Kang Common issue is involved, therefore, the appeals are being taken up together. 2. The appellants filed these appeals against the impugned orders whereby demands were confirmed with interest and penalties were imposed on the ground that the appellants provided health and fi....

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.... is not sustainable. 4. The Revenue relied upon the findings of the lower authority. The Revenue also relied upon the booklet published by the appellants, titled as "Lifesaver". The Revenue submitted that the booklet shows that the appellants are teaching different asanas which are clearly a yoga hence the demand is rightly made. 5. We find that the demand is under 'health and fitness servic....