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2015 (9) TMI 789 - AT - Service TaxHealth and Fitness services - activity of aerobics and yoga classes - Extended period of limitation - Held that:- the argument that the amounts collected for rendering aerobics and yoga classes are not covered under Health and Fitness services is incorrect and is to be rejected and this Bench in the case of Osho International Foundation Neo Sannyas Foundation [2015 (6) TMI 441 - CESTAT MUMBAI] has held that meditation course and yoga classes would fall under Health and Fitness services - Decided against the assessee. Extended period of limitation - Held that:- appellant had not co-operated with the lower authorities and did not produce any documents in order to arrive at the correct service tax liability. The appellant had been claiming that they had indicated the amount in their audited balance sheet which were produced before the lower authorities is also incorrect as they are not in a position to produce the acknowledgement copy of the letters vide which the balance sheets were handed over to the department. - Demand confirmed - Decided against the assessee.
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