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TMI Blog2018 (8) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... duration of treatment is for one or two days, it cannot be concluded that the massages or treatments offered by these centres are only for general well-being and not for any therapeutic value. Not all the people who stay in the resort may take the treatment. What is important is whether such treatments are given by a qualified Doctor/Doctors and whether the procedures are prescribed under therapeutic tests. It is not the department’s contention that the massages and panchakarma and other treatments provided by the respondents are not mentioned in ayurvedic texts - all the required conditions for such treatments to be treated as therapeutic are specified and will fall under the exclusion provided by the Board Circular cited above. Appeal dismissed - decided against Revenue. - ST/92/2009-DB; ST/100/2009-DB & ST/101/2009-DB - FINAL ORDER No. 21063 – 21065 / 2018 - Dated:- 31-7-2018 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER And HON BLE SHRI P. ANJANI KUMAR, TECHNICAL MEMBER Mrs. Kavitha Podwal, AR For the Appellant Mr. N. Vijayakumar, Consultant For the Respondent ORDER PER: P. ANJANI KUMAR Appeal Nos. ST/100/2009 and ST/92/2009 were held on 26.7.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts registered for treatment which goes to prove that the treatments are provided as per well accepted ayurvedic treatment methods. The specialized treatments given by them include treatments for ailments such as obesity, trauma, rheumatoid arthritis, paralysis, menstrual irregularities, metabolic disorders, bronchial disorders, etc. In addition, Panchakarma Therapy is also given to the patient for other illnesses. The Panchakarma treatment includes Nasyam, Virechanam, Vamanam and Vasthy. All the treatments given are as per the standard ayurvedic medical texts like Astangahrudaya, Sahasrayoga, Charakasamhitha, Susruthasamhitha, etc. The type of treatment and duration will be decided by a qualified and registered medical practitioner after conducting the diagnosis (Dashavidha Pareeksha) of the disease. 3.3 The counsel for the respondent has also submitted that they are not taxable under the head health club and fitness services and the CBEC Circular No.B11/1/2002-TRU dated 1.8.2002 excludes therapeutic massages. In view of the definition of health and fitness service under Section 65(51) of the Finance Act, 1994 and in the Board Circular, only if the massage is performed witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation and therapeutic packages provided by the respondents come under the category of Health Club and Fitness Centre and therefore are liable to service tax. 5. Heard both sides and perused the records available. The precise issue to be decided in these cases is as to whether the treatment given by the ayurvedic centres run by these resorts would come under therapeutic massages, etc. 5.1 We find that the CBEC vide Circular cited above, has clarified as follows: 2. As per clause (42), health and fitness service means physical well being service such as, sauna and steam bath, turkish bath, solarium, spas, reducing or slimming salons, gymnasium, yoga, meditation, massage (excluding therapeutic massage) or any other like service. As per clause (90)(zw), the taxable service is any service provided to any person, by a health club and fitness centre in relation to health and fitness service. Health club and fitness centre means any establishment including a hotel or a resort providing health and fitness service. 3. Health and fitness services are provided by clubs, fitness centers, health saloons, hotels, gymnasium and massage centers. The services which fall under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescription, it is seen that the duration is one week to four weeks and in some cases, patients return back for a repeat of the treatment; specific ailments mentioned in the Order-in-Original like back pain, shoulder pain, knee pain, frozen shoulder, blood pressure, blood circulation problems, etc. have been cured successfully as per the certificates of the patients. The ayurvedic doctors attached, supervise the treatment, prescribes food restrictions and the type of oil that should be used. The prescribed treatments are contained in Ayurvedic Pharmacopeia like Astanga Hridayam, Charaka Samhita and Susrutha Samhita, etc. It is therefore seen that these centres provide a holistic ayurvedic treatment which includes massages given by qualified professors under medical supervision for curing diseases. In the literature meant for therapies, it is also mentioned that the therapies at the centre are ayurvedic massages like Dhara, Pizhichil for curing all kinds of ailments are offered. It is also mentioned that the therapies at the centre are under the guidance of an export Vaidyan (Physician) who may be consulted for fuller understanding of symptoms and treatment. 5.5 In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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