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TMI Blog2018 (11) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... when it has not been alleged that the masseurs are not trained professionals, surely the benefit of doubt has to be given to the respondent. There is no infirmity with the view taken by the Commissioner (Appeals) that the “Department has not adduced any evidence contrary to that nor made any enquiries about the alleged massages otherwise carried out by the appellant”. The decision of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re initiated against the respondent herein for non-discharge of service tax liability on Health and Fitness Services and Mandap Keeper Services, allegedly provided by them for the period from April, 2003 to March, 2008. A Show Cause Notice dated 20.10.2008 was issued to the respondent inter alia proposing to demand service tax liability of ₹ 21,02,639/- with interest thereon and imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hit by time-bar; that penalty is also not imposable as there was no suppression of facts. The Department, being aggrieved by this Order, is in appeal before this forum. 2. Today when the matter came up for hearing none were present for the respondent. 3.1 On behalf of the Revenue, Ld. AR Ms. T. Usha Devi submitted that the massages cannot be termed as therapeutic since the agreement betwee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apeutic massage as one which is provided by qualified professionals under medical supervision . 5.2 In our view, if protocols have been laid down by the Medical Consultant for the Ayurvedic massages, etc., and there is no dispute that they are being followed and further, when it has not been alleged that the masseurs are not trained professionals, surely the benefit of doubt has to be g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es as Mandap Keeper and had been paying service tax and filing ST-3 returns since October, 2003, whereas the Show Cause Notice has been issued for the period April, 2003 to March, 2008. In the event, no merit is found in the appeal of the Department on this score also, for which reason it is dismissed. 7. The appeal filed by the Department is therefore dismissed. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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