TMI Blog2011 (4) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... s and recorded findings only on few isolated case sheets, unable to go into the matter at this juncture. Since the entire case has to be appreciated on the evidences in form of medical case sheets of all the persons, who sought treatment in the appellant s premises, the matter needs to be reconsidered by the Adjudicating Authority. - in favour of assessee by way of remand - ST/Stay/1273/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant on the ground that appellant is providing services of Health Club and Fitness Centre and gets covered under the definition. 2. The learned Chartered Accountant would submit that the Adjudicating Authority has not considered the facts of the case in proper prospective. 3. After hearing both sides for some time on stay petition, we find that the appeal itself could be disposed off at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is submission that the doctors who are attending the persons are ayurvedic doctors and based upon their diagnosis and line of treatment, the persons are given treatment from 7 - 15 days depending upon the necessity. 5. The learned departmental representative would submit that presence of doctors does not mean that services rendered by the doctor in non-therapy services are outside the ambit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses for seeking ayurvedic treatment. Since the appellant has produced these evidences before the Adjudicating Authority and the Adjudicating Authority has not gone into the said evidences and recorded findings only on few isolated case sheets, we are unable to go into the matter at this juncture. Since the entire case has to be appreciated on the evidences in form of medical case sheets of all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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