TaxTMI 
TaxTMI 
2018 (8) TMI 106
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....9 were held on 26.7.2018 and Appeal No.ST/101/2009 was heard on 27.7.2018. All the three departmental appeals are against the orders of the Commissioner (A) and the issue involved in all the cases is one and the same. Therefore, the same are taken together for final disposal. The details of the appeals are as under: Sl. No. Appeal No. Assessee-Respondent Order-in-Appeal 1. ST/92/2009 M/s. Coconut Lagoon Kumarakom No.175/2008 dated 18.11.2008 2. ST/100/2009 M/s. Keraleeyam Ayurvedic Resort No.179/2008 dated 18.11.2008 3. ST/101/2009 M/s. Yenkay Complex Pvt. Ltd., Kadavu Resorts. No.176/2008 dated 18.11.2008 2. The respondents are engaged in running resorts wherein they are providin....
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.... well accepted ayurvedic treatment methods. The specialized treatments given by them include treatments for ailments such as obesity, trauma, rheumatoid arthritis, paralysis, menstrual irregularities, metabolic disorders, bronchial disorders, etc. In addition, Panchakarma Therapy is also given to the patient for other illnesses. The Panchakarma treatment includes Nasyam, Virechanam, Vamanam and Vasthy. All the treatments given are as per the standard ayurvedic medical texts like Astangahrudaya, Sahasrayoga, Charakasamhitha, Susruthasamhitha, etc. The type of treatment and duration will be decided by a qualified and registered medical practitioner after conducting the diagnosis (Dashavidha Pareeksha) of the disease. 3.3 The counsel for th....
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....undings where medical attention is received and treatment is coupled with hospitality. 3.6 They also submitted that show-cause notices are barred by limitation as there was no suppression, etc., with intent to evade payment of duty. 4. The learned Departmental Representative (DR) has reiterated the submissions and submitted that the respondents are basically running resorts. The main purpose of resorts is to entertain people who come for holidaying and pleasure trips. Treatment for curing basic disease cannot be provided on the basis of predetermined packages as the method and duration of treatment would differ from patient to patient depending upon the nature of the disease and body conditions. Treatment to cure diseases is generally....
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.... hotel or a resort providing health and fitness service. 3. Health and fitness services are provided by clubs, fitness centers, health saloons, hotels, gymnasium and massage centers. The services which fall under this category might be for weight reduction and slimming, physical fitness exercise, gyms, aerobics, yoga, meditation, reiki, sauna and steam bath, Turkish bath, sun bath and massage for general well being. However therapeutic massage does not come in the ambit of taxable service. Therapeutic massage basically means a massage provided by qualified professionals under medical supervision for curing diseases such as arthritis, chronic low back pain and sciatica etc. Ayurvedic massages, acupressure therapy, etc. given by qual....
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....t the District Medical Officer of Kerala Government have certified that the ayurvedic kriyas (procedures) imparted by the respondents are based on ayurvedic method of treatment which is a system of medicine approved by Central Government of Indian Systems of Medicine. From the huge bunch of reports containing patient symptoms or diagnostic report and frequency and duration of treatment, prescription, it is seen that the duration is one week to four weeks and in some cases, patients return back for a repeat of the treatment; specific ailments mentioned in the Order-in-Original like back pain, shoulder pain, knee pain, frozen shoulder, blood pressure, blood circulation problems, etc. have been cured successfully as per the certificates of the....
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....tment and the ambience of the treatment would render such treatments to be non-therapeutic and only for well-being. For that matter, the duration of treatment is also no criteria. In case of consultations by psychiatrists, the sessions may last even one day, for that reason one cannot conclude that the psychiatrists ceases to be a doctor. The duration and the type of treatment depends on the diseases, the conditions of the patient, and the expertise of the doctor. It is not always necessary that the treatment should be only in the dull / dreary atmosphere of hospitals alone. If some well to do patients prefer to have treatment in a better circumstances and are willing to pay for the same, such treatments cannot be 'for that sole reason', he....