Service Tax cannot be imposed on Ayurvedic Centres merely for running the same in Resorts

Advertisement The Commissioner of Central Excise Vs M/s. Coconut Lagoon Kumarakom (CESTAT Bangalore)  it is seen that the ayurvedic centres are providing therapeutic treatment under ayurvedic system. Going by the mere fact that the centres are located in the resorts and sometimes the 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. The Order-in-Original also refers to the ambience and the fees charged in the packages and finds that these cannot be...