Service Tax not payable on Naturopathy treatment

Manthena Satyanarana Raju Charitable Trust Vs Union of India (Telangana High Court) petitioner was providing various services, such as, steam bath, sauna/infrared bath, foot and arm bath, whirlpool bath, circular jet, full emersion bath, spinal spray, spinal bath, hip bath, hydro deluxe bath, jacuzi, mud bath, neem paste bath, plant leaf bath, sand bath, massage, mud packs, vibro massages, physiotherapy, exercises, yoga, meditation, colon therapy, etc. On the basis of the said information, the 2nd respondent came to the conclusion that what was offered by the petitioner fell under the category...