2014 (12) TMI 373

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....an, Advocate, for the Appellant. Shri N. Jagdish, AR, for the Respondent. ORDER The appellant has filed this application seeking condonation of delay of 38 days involved in the filing of the appeal. The appellant submits that they had filed one appeal in time whereas two appeals ought to have been filed against a common impugned Order-in-Appeal and after receipt of a defect notice from th....

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....for which service tax has been demanded even though covered under the definition of' Health & Fitness Centre' in view of the fact that the appellant is a hospital and the activities/services provided by the appellant are treatment of patience and such service has been rendered under the medical supervision. He also draws our attention to the Circular issued by the Board with regard to the service ....

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....hospital in 2007 and in certain cases the clients have undergone massages only for limited duration and therefore, he observed that the appellant is not a hospital. However, the Commissioner (Appeals) has observed in Paragraph 8 in the order that "there is no doubt that the appellant is a registered ayurvedic hospital". He has also accepted the claim of the appellant that they registered as hospit....

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....ervice rendered by the appellant was therapeutic in nature." We find that the Commissioner (Appeals) has taken a stand that the appellant has to show proof that the service provided by them was therapeutic treatment and the department presumed that such service was not provided as part of treatment and hence confirmed the demand. It may not be a right approach. This is not a case where the asse....