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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 ..... /101/2009 was heard on 27.7.2018. All the three departmental appeals are against the orders of the Commissioner (A) and the issue involved in all the cases is one and the same. Therefore, the same are taken together for final disposal. The details of the appeals are as under: Sl. No. Appeal No. Assessee-Respondent Order-in-Appeal 1. ST/92/2009 M/s. Coconut Lagoon Kumarakom No.175/2008 dated 18.11.2008 2. ST/100/2009 M/s. Keraleeyam Ayurvedic Resort No.179/2008 dated 18.11.2008 3. ST/101/2009 M/s. Yenkay Complex Pvt. Ltd., Kadavu Resorts. No.176/2008 dated 18.11.2008 2. The respondents are engaged in running resorts wherein they are providing services which the department claimed to fall under "health club and fitnes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .6 They also submitted that show-cause notices are barred by limitation as there was no suppression, etc., with intent to evade payment of duty. 4. The learned Departmental Representative (DR) has reiterated the submissions and submitted that the respondents are basically running resorts. The main purpose of resorts is to entertain people who come for holidaying and pleasure trips. Treatment for curing basic disease cannot be provided on the basis of predetermined packages as the method and duration of treatment would differ from patient to patient depending upon the nature of the disease and body conditions. Treatment to cure diseases is generally offered in hospitals and dispensaries with specified facilities and not in resorts and hotel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y clubs, fitness centers, health saloons, hotels, gymnasium and massage centers. The services which fall under this category might be for weight reduction and slimming, physical fitness exercise, gyms, aerobics, yoga, meditation, reiki, sauna and steam bath, Turkish bath, sun bath and massage for general well being. However therapeutic massage does not come in the ambit of taxable service. Therapeutic massage basically means a massage provided by qualified professionals under medical supervision for curing diseases such as arthritis, chronic low back pain and sciatica etc. Ayurvedic massages, acupressure therapy, etc. given by qualified professionals under medical supervision for curing diseases/disorders will come under the category of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on ayurvedic method of treatment which is a system of medicine approved by Central Government of Indian Systems of Medicine. From the huge bunch of reports containing patient symptoms or diagnostic report and frequency and duration of treatment, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of treatment is also no criteria. In case of consultations by psychiatrists, the sessions may last even one day, for that reason one cannot conclude that the psychiatrists ceases to be a doctor. The duration and the type of treatment depends on the diseases, the conditions of the patient, and the expertise of the doctor. It is not always necessary that the treatment should be only in the dull / dreary atmosphere of hospitals alone. If some well to do patients prefer to have treatment in a better circumstances and are willing to pay for the same, such treatments cannot be 'for that sole reason', held to be no treatment. It is common knowledge that a good number of foreign tourists visit Kerala during a particular season for pleasure as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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