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2013 (8) TMI 804 - CESTAT NEW DELHITaxability of residential as well as non-residential yoga courses - Health Club and Fitness Service u/s 65 (105) (zw) r.w. section 65(51) and (52) - yoga camps – stay - Held that:- the various yoga courses, residential as well as non-residential, being organized by the appellant are for general physical well-being and there is nothing on record to prove, that these courses are meant for specific element. - appellants plea that their services are not covered by the definition of health and fitness service not accepted. - Prima facie case is against the assessee. Extended period of limitation - Held that:- since March 2004 there was correspondence between DYM trust. While the department was of the view that the activity of the trust were taxable as health and fitness service, the stand of DYM trust was that the same is not taxable, but ultimately sometime in March 2005, the required information was furnished to the department by DYM trust. However surprising, no further action was taken by the department and as such no show cause notice was issued. It is only in 2011 that fresh inquiry was initiated against Patanjali Yogpeeth Trust, without any reference to the earlier correspondence of the sister trust with the department. - prima facie neither longer limitation period of five years can be invoked nor penalty under Section 78 of the Finance Act would be excisable. While the department has a case on merit, the bulk of the demand would be time barred as only normal limitation period would be available. - Pre deposit ordered to be made for Rs. 40 Lacs - stay granted partly.
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