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TMI Blog2015 (11) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... t copy of the letters vide which the balance sheets were handed over to the department. - appellant could have carried bonafide impression as ST-3 form which requires indicating the amount for exempted services was introduced on 01.03.2006 will also not carry their case any further inasmuch as they are covered under Health and Fitness Centre was 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. - health and fitness centre is including a hotel or resort providing he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch 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 for the entire period for the services of aerobics and yoga. As the said amount was not indicated in the return, another show-cause notice dated 19.10.2007 was issued by invoking extended period for demand of service tax, interest thereon and for imposition of penalties for the period 16.8.2002 to 30.09.2005. The adjudicating authority after considering the submissions made by the appellant before him, adjudicated both the show-cause notices and confirmed the demand of service tax with interest and imposed penalties on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 (197) ELT 465 (SC). 4. Learned D.R. on the other hand would submit that the claim of the appellant that aerobics and yoga will not be covered under the Health and Fitness Service is incorrect. He would submit this Bench in the case of Osha International Foundation Neo Sannyas Foundation - 2015-TIOL-1081-CESTAT-MUM 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. 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 the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te 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 01.03.2006 will also not carry their case any further inasmuch as they are covered under Health and Fitness Centre was never in doubt as they themselves registered under the same category and discharged the service tax liability on the amounts received by them for Gym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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