9911796707
TMI Blog2015 (9) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... services but no tax was indicated under which exemption was availed. Revenue authorities sought details regarding such services. Appellant did not provide any information or data or produced documents hence show-cause notice dated 16.4.2007 was issued demanding service tax of Rs. 3,94,502/- under 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g extended period, which is incorrect. He would submit 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 collected by them for aerobics and yoga are not taxable. He would rely upon the Judgements in the case of M.N. Dastur Co. Ltd. vs. UOI - 2006 (4) STR 3 (Cal.) and Nizam Sugar Factory - 2006 (17) ELT 465 (SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 (supra) has held that meditation course and yoga classes would fall under Health and Fitness services. We find no reason to deviate from such a view already taken by the Tribunal. Accordingly, on merits we find appellant has no case. 7.1 As regards the extended period of limitation invoked by show-cause notice dated 19.10.2007, we find that appellant had not co-operated with the lower authorities and did not produce any documents in order to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d returns is not sufficient to support their stand that there was no suppression on their part, because the figures related to the disputed activities, i.e. Yoga and Aerobics were not shown as taxable/misdeclared as exempted. Only after the department called for additional information, like balance sheets and the details of so called 'exempted services', this fact has come to light. There has been also no correspondence seeking clarification by the appellants from Service Tax authority in this connection." 7.2 We find that the above findings of 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 aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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