9911796707
TMI Blog2014 (12) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri N. Jagdish, AR, for the Respondent. ORDER The appellant has filed this application seeking condonation of delay of 38 days involved in the filing of the appeal. The appellant submits that they had filed one appeal in time whereas two appeals ought to have been filed against a common impugned Order-in-Appeal and after receipt of a defect notice from the Registry, they have filed the second a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though covered under the definition of' Health & Fitness Centre' in view of the fact that the appellant is a hospital and the activities/services provided by the appellant are treatment of patience and such service has been rendered under the medical supervision. He also draws our attention to the Circular issued by the Board with regard to the service at the time of introduction wherein it has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have undergone massages only for limited duration and therefore, he observed that the appellant is not a hospital. However, the Commissioner (Appeals) has observed in Paragraph 8 in the order that "there is no doubt that the appellant is a registered ayurvedic hospital". He has also accepted the claim of the appellant that they registered as hospital in 1996 itself. The Commissioner, however, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n nature." We find that the Commissioner (Appeals) has taken a stand that the appellant has to show proof that the service provided by them was therapeutic treatment and the department presumed that such service was not provided as part of treatment and hence confirmed the demand. It may not be a right approach. This is not a case where the assessee is claiming the benefit of exemption notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel's vehement assertion that in case the Revenue is able to show even in one case that the treatment was provided to tourists as part of the tourism, the appellant is ready to pay the entire service tax, we find that the appellant has made out a case for waiver. Accordingly, the requirement of pre-deposit of the dues adjudged is waived and stay against recovery is granted during pendency of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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