2014 (7) TMI 852

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..... names of 20 asanas which were being taught in the Institution. Further we find that in the present appeal, in the brief facts which were duly verified by the appellants, it has been specifically mentioned that the appellants are a Trust registered under the Maharashtra State to teach the art of yoga as the yoga is therapeutic and restorative. In view of these facts, we find that the appellants are .....

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..... s service. The appellants are treating particular ailments by combination of yoga and medicines. The patients who are suffering from a particular ailment approach the appellants and the appellants treat the patients as outdoor patients. The contention is that the appellants are not simply undertaking the training of yoga or any other activity which falls under the scope of health and fitness serv .....

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..... a and steam bath, Turkish bath, solarium, spas, reducing or slimming salons, gymnasium, yoga, meditation, massage (excluding therapeutic massage) or any other like service . 6. We have gone through the booklet which is part of the appeal, titled as Lifesaver . The booklet only gives the benefits of yoga and also gives the names of 20 asanas which were being taught in the Institution. Further w .....

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