Health and Fitness Service: Appellants are a Trust registered under the Maharashtra State to teach the art of yoga as the yoga is therapeutic and restorative: Appellants are clearly providing a service as covered under ‘health and fitness service'.
Maintenance or Repair Service: Inclusion of cost of parts: Question whether activity of appellant is any service: What the appellant has received is only reimbursement of cost of spares/equipments and labour charges from the overseas entities and therefore it cannot be said that appellant has provided any taxable service.
Valuation: Value of free supply materials received from service recipient: Whether the value of free supply of materials like cement, steel etc. by the service receiver, be included for the discharge of service tax liability or not: Issue decided in favor of trade by Larger Bench in the case of Bhayana Builders case: Demand set aside.
Erection, Commissioning and Installation: Services provided to Surat Municipal Corporation for erection of water treatment plant, operation and maintenance of sewage treatment plant: Stay granted.
Mining Service: Demand: Stay: Since the entire contract is for mining for the period prior to 01.06.2007, the said contract cannot be held against the appellant as for site formation and excavation services.