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2015 (9) TMI 789 - CESTAT MUMBAI

2015 (9) TMI 789 - CESTAT MUMBAI - TMI - Health 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 un .....

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the letters vide which the balance sheets were handed over to the department. - Demand confirmed - Decided against the assessee. - Appeal No. ST/467/10 - Dated:- 3-9-2015 - M. V. Ravindran, Member (J) And CJ Mathew, Member (T), JJ. For the Appellant : Shri Vinay Jain, CA, Shri M S Bhardwaj, Adv For the Respondent : Shri A B Kulgod, Asst. Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. SB(73)73/STC/2010 dated 16.06.2010. 2. Relevant facts that arise .....

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the provisions of Section 68 of the Finance Act 1994 and also sought to impose interest and penalties. Subsequently, further reminders were issued calling for the information for the past period i.e. 16.8.2002 to 30.09.2005. Copies of annual accounts for the years ending March 2003 to the year ending March 2006 was handed over by the appellant belatedly and from the scrutiny of documents it was noticed that appellant had not discharged the service tax liability on the amounts received by them f .....

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nd imposed penalties on the appellant. Aggrieved by such an order, an appeal was preferred before the first appellate authority. The first appellate authority after considering the submissions made by the appellant confirmed the demands, interest thereof and also penalty. 3. Learned Chartered Accountant appearing on behalf of the appellant would take us through the allegations made in both the show-cause notice and the replies submitted by them. It is his submission that as regards the service t .....

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ubmit that Revenue authorities were aware of the issue of show-cause notice dated 16.04.2007. He would submit that appellant is a charitable institution and hence will not fall under the category of definition of Health and Fitness Centre . He would draw our attention to the form ST 3, prior and post 01.03.2006 and submit that for the prior period there is no requirement of declaring the exempted services rendered by the appellant and the appellant had bonafide impression that the amounts collec .....

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0 has held that meditation course and yoga will fall under the category of Health and Fitness Services . He produced a copy of the said judgement. He would submit that the appellant herein did not produce documents which were asked by the department for arriving at correct service tax liability, hence the first show-cause notice issued in order to cover the period within limitation and the 2 nd show-cause notice was issued within two months of the receipt of the documents and details from the ap .....

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ellant is required to discharge the service tax liability on an amount collected by them for conducting aerobics and yoga classes and whether extended period can be invoked. At the outset we find that the merits as to the claim of the learned C.A. for the appellant 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 .....

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llant 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. On limitation, the findings of the first appellate authority are reproduced herein below:- (c)(i) It has been contended by the appellants that there was no suppression by them since they had filed .....

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urther, I find that these balance sheets were for the period prior to the period covered in two show-cause notice i.e. 16.8.2002 to 30.09.2005, & 1.10.2005 to 31.3.2006 and therefore would be of no relevance to the impugned case. I find that vide letter dated 18.12.2006, the department requested the appellants to submit copies of balance sheets for the F.Y. 2002-03 to 2005-06. I also find that the contention of the appellants that they filed returns is not sufficient to support their stand t .....

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the first appellate authority for invoking extended period is correct and cannot be dislodged by the appellant herein as there is nothing on record that the appellant had informed the lower authorities about the service rendered by them in respect of aerobics and yoga. 7.3 Yet another point which was raised by the learned Counsel on limitation that the appellant could have carried bonafide impression as ST-3 form which requires indicating the amount for exempted services was introduced on 01.03 .....

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