9911796707
TMI Blog2015 (9) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... did not produce any documents in order to arrive at the correct service tax liability. The appellant 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. - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore him, adjudicated both the show-cause notices and confirmed the demand of service tax with interest and 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 tax liability on an amount received by them for providing aerobics and yoga classes he would submit that these services are not for physical w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gement. 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 appellant. Hence invocation of the extended period was correct. 5. In rejoinder the learned Counsel would submit that in case of Osho International Foundation Neo Sannyas Foundation (supra) this Bench has set aside the demand of the service tax liability on the extended period and the same ratio will apply in this case also. 6. We have considered the submissions made by both sides a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed herein below:- (c)(i) It has been contended by the appellants that there was no suppression by them since they had filed the returns regularly and also submitted the copies of Balance Sheets. They had received a notice for coverage under Mandap Keeper' dated 20.01.2002 in reply to which they had filed copies of bills, balance sheets for the period 98-99 to 2000-2001. Thereafter, vide letter 23.04.2003, they furnished copy of audited accounts for the year ending 31.03.2002. However, I find that they have not produced or submitted copies of acknowledgment receipts for the submission of balance sheets by them. Further, I find that these balance sheets were for the period prior to the period covered in two show-cause notice i.e. 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... never in doubt as they themselves registered under the same category and discharged the service tax liability on the amounts received by them for Gymnasium used by their members. It would be incorrect to say that they were not aware the services rendered by them would not fall under the category of Health and Fitness Service . 7.4 Another point which was raised by the learned Counsel on merits that they are a charitable institution and were not liable for service tax, we need to look at the definition of Health and Fitness Centre as provided under Section 65 (43) and the services under Section 65 (42) which are reproduced: Section 65 (42) health and fitness service' means service for physical well-being such as, sauna ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
