Service tax leviable on teaching yoga & meditation under ‘Health & Fitness Services’

Patanjali Yogpeeth Trust Vs Commissioner of Central Excise (CESTAT Allahabad) CESTAT Allahabad held that service tax is leviable on services relating to health & fitness by way of teaching yoga and meditation under the category of ‘Health and Fitness Services’. Facts- The appellant is engaged in activity of providing services relating to health & fitness by way of teaching yoga and meditation. Based on the intelligence that appellant-trust working under the aegis of Baba Ramdev and Acharya Balkrishna are inter-alia engaged in providing Yoga training to various residential and non-r...