AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2019 (4) TMI 243
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....r customers. Officers of Anti-Evasion of Service Tax Commissionerate, Bangalore have investigated into the accounts of the appellants and a SCN was issued which was confirmed by Commissioner of Service Tax vide Order No. 55/2008 dated 30.11.2008 which is under appeal. 2. Learned Counsel for the appellants has submitted that the demand confirmed against the appellants is against the following categories (i) Mandap Keeper (ii) Club /Association (iii) Beauty treatment & health and fitness centre (iv) Dry Cleaning (v) Internet Café and (vi). Business Auxiliary Service 2.1. As regards the Service Tax under the category of Mandap Keeper, he submitted that they provided services to guests occupying the hotel rooms which were only short-te....
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.... submitted that major income in this category for providing therapeutic massages which is excluded from the definition of 'Health & Fitness Service' in Section 65 (51) read with Section 65 (105) (zw) of Finance Act, 1994. CBEC vide Circular No. B11/1/2002-TRU dated 01.08.2002 clarified that therapeutic massage basically means a massage provided by qualified professionals under medical supervision for curing disease such as arthritis, chronic low back pain, sciatica, etc. Ayurvedic massages, acupressure therapy, etc. given by qualified professionals under medical supervision for curing diseases/disorders and will fall under the category of therapeutic massages. If the massage is performed without medical supervision or advice but for the gen....
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.... * Green Environment Services Coop. Society Ltd. v. UOI, 2015 (37) STR 961 (Guj.). * CST v. DLF Golf Resorts Ltd, 2018 (12) GSTL 39 (Tri. Del.). * Bangalore Golf Club v. CST, Final Order No. 20082/2019 as reported in 2019-TIOL-321-CESTAT-BANG. 2.5. Regarding the dry clean service, he submitted that they had 3 wet cleaning machines and only 1 dry cleaning machine. The only 1 dry cleaning machine was used for the internal purpose of the Resort like cleaning the bed sheets, pillow covers, curtains of the rooms or uniforms of the service personnel. No guest clothes were dry cleaned. As wet cleaning was not under the ambit of Service Tax, no Service Tax can be levied on them. 2.6. Learned Counsel submitted regarding the internet caf&....
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.... held by the Hon'ble Apex Court in BSNL, 2006 (2) STR 161 (SC) in the case of composite contracts, the substance of the contracts should be the basis for deciding the nature and category of the service. The ratio of the case of Tamilnadu Kalyana Mandapam Association v. UOI, 2004 (167) ELT 3 (SC) is clearly applicable. * the appellants have not produced any documentary evidence that they were providing only 'hair cutting/ dying service' during the period of exemption i.e. 01.08.2002 to 16.06.2005 under Notification No. 11/2002 and to prove that they have discharged the tax liability out of CENVAT credit. * the appellants have not given any documentary proof and break up for the therapeutic and non-therapeutic massages provided to the cli....
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....he issue is settled by various judgments cited by the appellants. We find that the Tribunal in the case of Dukes Retreat Ltd (Supra) held that: "We find that the invoices are specially in the name of corporate claims and the invoices indicate only the amounts charged by them for the rooms. The details of the rooms and check-in and check-out done by the officials of the corporate clients are clearly indicating that the appellants are only charging room rent to their corporate clients. There is nothing in the said invoices that appellant had charged any amount towards utilization of conference halls and gymnasium etc. There is no bifurcation indicated in the invoices to come to the conclusion that appellant had in fact charged an amount for ....
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....café, we find that the appellants claim that a small portion was for internet services and most of the receipts were for usage of ISD/STD telephone. We find that necessary bifurcation may be submitted to the authorities for computation of applicable duty. Similarly, the appellants may produce proof regarding their claim that they have not provided dry clean service to their customers. Wherever they have provided such services to the customers, the same shall be chargeable to Service Tax. For this reason, we find that the case needs to be remanded back to the original authority for appreciation of evidence given by the appellants and to compute the Service Tax liability. 5.3. We find that the appellant's arguments on the 'Business Au....