TaxTMI 
TaxTMI 
2018 (11) TMI 751
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.... the Appellant None for the Respondent ORDER Per Madhu Mohan Damodhar: Brief facts of the case are that proceedings were initiated against the respondent herein for non-discharge of service tax liability on Health and Fitness Services and Mandap Keeper Services, allegedly provided by them for the period from April, 2003 to March, 2008. A Show Cause Notice dated 20.10.2008 was issued to the....
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....e appellants were filing ST-3 returns regularly and notice was issued only on 20.10.2008 and major portion of demand is hit by time-bar; that penalty is also not imposable as there was no suppression of facts. The Department, being aggrieved by this Order, is in appeal before this forum. 2. Today when the matter came up for hearing none were present for the respondent. 3.1 On behalf of the Reven....
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....t therapeutic massage does not come within the ambit of taxable service. The said Circular also explained therapeutic massage as one which is provided by "... qualified professionals under medical supervision ...". 5.2 In our view, if protocols have been laid down by the Medical Consultant for the Ayurvedic massages, etc., and there is no dispute that they are being followed and further, when it....