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24 Sep 2015

Activities of Yoga & Meditation classes Taxable under Service Tax"

Recently, in the matter of Malabar Hill Citizens Forum Versus Commissioner of Central Excise, Mumbai, 2015 (9) TMI 789, Mumbai CESTAT held that amounts collected for conducting Aerobics and Yoga classes would fall under Health & Fitness Services and accordingly would be chargeable to service tax. CESTAT has relied on the judgment given by same bench in the case of Osho International Foundation, Neo Sannyas Foundation Versus Commissioner of Central Excise, Pune, 2015 (6) TMI 441 - CESTAT MUMBAI, dt. 27th May, 2015.

In the impugned case, Mumbai CESTAT referring the definition of Health & Fitness services has ruled out the plea of the appellant that they are a charitable institution instead CESTAT observed that it would be covered under the term ‘any establishment’ and thus, would fall under the taxable service category of Health & Fitness services.

Further, extended period of limitation was also imposed upon in this case for appellant did not cooperated with the lower authorities & did not produce any documents in order to arrive at correct service tax liability because of the reason that they were not in the position to produce the acknowledgement copy of the letter vide which the balance sheets were handed over to the department.