TaxTMI 
TaxTMI 
2015 (6) TMI 441
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....ndered by the appellant would fall under the category of "health and fitness services" which introduced in 2002. After completion of the enquiry and the statements recorded, a show cause notice was issued directing the appellants to show cause as to why the demand of service tax liability be not raised on them for the period 1/04/2008 to 70/03/2009 (sic) as detailed in annexure to the show cause notice, interest thereof and various penalties, be not imposed on them. Both the appellants contested the show cause notice on merits as well as on limitation claiming that the meditation courses conducted by them is spiritual meditation and is not what is stipulated as services under the category of "health and fitness Centre" as the meditation courses conducted by the appellant does not help in physical well-being and revenue authorities were aware of the activities. The adjudicating authority after following the due process of law did not agree with the appellant's contention. She confirmed the demands along with interest and imposed penalties by the impugned order. 3. Learned Senior Counsel after taking us to the impugned order and the show cause notice would submit that the adju....
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....he burden to the same is on the taxing authorities. He would rely upon the decision of the High Court of Punjab and Haryana in the case of Dalmia Biscuits Limited - (1992) 194 ITR 749 for the proposition that every word of the statute has to be assumed to have been deliberately and consciously incorporated therein by the legislature and has thus to be given a meaning and effect. He would also rely upon the following case laws. 3.1 Learned Senior Counsel would also rely on the CBEC Circular No. 96/7/2007-TRU dated 23/8/2007 submit that the said Master circular does not give any clarification on the service tax liability on the meditation services rendered for spiritual purposes. 4. Learned departmental representative on the other hand would draw our attention to the findings recorded by the adjudicating authority. He would submit that the definition of "health and fitness services" is very clear and unambiguous inasmuch as the word "meditation" is included specifically and there is no scope to exclude the activities undertaken by the appellant from the definition. He would submit that there is no dispute as to the fact that the appellant are collecting fees when individuals en....
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.... one reason. Firstly, the argument as to meditation does not induce any physical well-being is erroneous, inasmuch as that by undergoing meditation course, an individual will definitely be physically well as he is at peace with his inner soul, the fact that cannot be disputed by any one. If that be so, the argument of the appellant's that spiritual meditation as conducted by the appellant does not help physical well-being is to be discarded. Secondly, the meditation courses offered by the appellant may be for spiritual balance, in life, but fundamentally contributes towards the physical well-being and the physical benefits of an individual. In our considered view, there cannot be a dispute that meditation helps an individual attaining mental peace. In our view, physical well-being of an individual would also encompass the mental peace of that individual, would mean that the claim of the appellant that physical well-being is incidental would not carry the case any further. 9. Now we address the arguments raised by both sides on limitation. We find that the Government of India, Ministry of finance, Department of Revenue vide their letter dated 27 th February 2003, responding t....
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....The Commissioner, Central Excise Pune-III - for information and necessary action with reference to Board letter F.No. 237/1/2003-CX-4 dated 27/02/2003." 12. The appellants were subsequently informed by the office of the Commissioner of Central Excise-service tax cell, Pune-III Commissionerate wide letter dated 18 to march 2009 as under. "OFFICE OF THE CHIEF COMMISSIONER CENTRAL EXCISE, SERVICE TAX CELL, PUNE-III COMMISSIONERATE ICE HOUSE, E-WING, 41-A, SASSOON ROAD, PUNE -01 F.No. VGN (30)STC/PIII/SIVII-177/Osho/2008 Pune, the 18 th March, 2009 To: OSHO International Foundation 17, Koregaon Park Pune - 411001 Gentlemen, Sub: Enquiry cum verification under Service Tax - Reg. In continuation to this office letter dated 17/12/2008 and 13/02/2009, it is to inform you that the Ministry of Finance, Department of Revenue (Tax Research Unit), New Delhi vide letter F.No. 345/I/2009-TRU dated 18/02/2009 (copy enclosed) has clarified as under; "Activities, namely, yoga and meditation are specifically included in the definition of taxable service namely, "Health and fitness s....