2018 (11) TMI 751

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....l) Ms. T. Usha Devi, DC (AR) for 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 No....

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.... documents to claim the same; however, the 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 ....

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....C Circular dated 16.08.2012 which has clarified that 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 dispu....