TMI Blog2022 (5) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice constitutes the predominant element and therefore, becomes the principal supply and other services including Naturopathy shall form the part of that composite supply. On true and fair analysis of the aforesaid Notification, the conclusion is compelling that all services provided in relation to or in addition to accommodation service are liable to GST applicable to 'Accommodation Service' in as much as, all such ancillary/additional activities having a proximal nexus with accommodation service. - UK/AAAR/03/2021-22 - - - Dated:- 10-3-2022 - SHRI P.K. GOEL AND DR. AHMED IQBAL, MEMBER Jurisdictional Office: Smt Preeti Manral, Deputy Commissioner State Tax, Department, Dehradun Appellant Represented by : Mr. Paw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Naturopathy Centre (also referred to as the Centre ), wherein they are providing various services in the form of Nature cure (drugless cure) Yoga therapies (Health care services), which are not restricted only to the in-house customers, but also open to all. iii. The applicant's unit is registered under the Clinical establishment Act, 2010 vide reg No .................... 018/2016 Dated 07/10/2016 as Naturopathy Centre , and that the said health care services (Naturopathy) provided by The Centre are exempt from the levy of GST under Notification No. 12/2017- Central Tax (Rate) under Entry 74 (SAC Heading 9993), which pertains to Services by way of health care services by a clinical establishment, an authorized medical practiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttarakhand was also present during the hearing proceedings. She presented her facts and requested the authority to decide the appeal on merits Discussion Findings We have gone through the facts placed on record, the Ruling of AAR, Memorandum of Appeal along with grounds of Appeal and submissions made at the time of personal hearing. Now we proceed as under:- i. The moot issue to be decided is whether The Centre of the applicant is eligible to get the benefit of entry No.74 of exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, classified under SAC Heading 9993 . ii. The applicant in his appeal submitted that the health care services under question fall under entry No.74 of exemption Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ludes all forms of supply of goods or services or horn such as sale, barter, transfer, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business, including activities specified under Schedule I which are made or agreed to be made without consideration. iv. On perusal of records, we find that in the instant case the applicant has advertised and marketed their accommodation service as their main service and Naturopathy as additional service. Thus, the accommodation service and other services including Naturopathy rendered during the course of said service is covered under composite service and the accommodation service constitutes the predominant elemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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