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2019 (5) TMI 260 - AT - Service TaxClassification of service - various services offered by Ayurmana - whether fall within the meaning of therapeutic massage and hence are not liable to service tax? - HELD THAT:- The massages offered by the appellant fall in the category of therapeutic and are not liable to pay service tax. Further, the massages are provided under the medical supervision of the trained doctors and proper record regarding the treatment is maintained by the appellant. The appellant has been certified as Ayurvedic Center by the District Medical Officer of Kerala - appeal allowed - decided in favor of appellant.
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