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2018 (11) TMI 751 - AT - Service TaxLevy of service tax - therapeutic massage - revenue sharing basis agreement - Held that:- If protocols have been laid down by the Medical Consultant for the Ayurvedic massages, etc., and there is no dispute that they are being followed and further, when it has not been alleged that the masseurs are not trained professionals, surely the benefit of doubt has to be given to the respondent. There is no infirmity with the view taken by the Commissioner (Appeals) that the “Department has not adduced any evidence contrary to that nor made any enquiries about the alleged massages otherwise carried out by the appellant”. The decision of the Commissioner (Appeals) setting aside the demand of service tax on such impugned Health and Fitness Services is therefore held to be sustainable. Time Limitation - Held that:- The appellant had registered themselves as “Mandap Keeper” and had been paying service tax and filing ST-3 returns since October, 2003, whereas the Show Cause Notice has been issued for the period April, 2003 to March, 2008 - appeal of Revenue dismissed. Decided against Revenue.
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