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2015 (6) TMI 441 - AT - Service TaxHealth and fitness services - Meditation services - Held that:- The argument that, Meditation does not induce any physical well-being is erroneous, inasmuch as that by undergoing meditation course, an individual will definitely be physically well as he is at peace with his inner soul, the fact that cannot be disputed by any one. If that be so, the argument of the appellant's that spiritual meditation as conducted by the appellant does not help physical well-being is to be discarded. - meditation courses offered by the appellant may be for spiritual balance, in life, but fundamentally contributes towards the physical well-being and the physical benefits of an individual. In our considered view, there cannot be a dispute that meditation helps an individual attaining mental peace. In our view, physical well-being of an individual would also encompass the mental peace of that individual, would mean that the claim of the appellant that physical well-being is incidental would not carry the case any further. - appellant was first informed as to there being no tax liability on the meditation courses conducted by them, subsequently there was a change in view of the Board and it was opined that service tax liability arises on the meditation courses. In our considered view, revenue authorities cannot demand service tax liability from the appellants for the period prior to 18 March 2009 - Decided in favour of assessee.
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