PER : DR. D.M. MISRA

These appeals are filed against respective Order-in Original/Order-in-Appeal passed by the Principal Commissioner of Central Excise/Commissioner of Central Excise (A), Cochin. Since involve common issues are taken up together for hearing and disposal. The details of the appeals are detailed as below:

2. Briefly stated the facts of the case are that the appellant during the relevant period has been running a Ayurvedic Medical Centre. Alleging that they were providing various ayurvedic therapies, treatment, etc., such as sauna and steam bath, Turkish bath, solarium, spas, reducing or slimming saloons, gymnasium, yoga, meditation, massage (excluding therapeutic massage) or any other like services fall under the taxable category of ‘Health and Fitness Service’; show-cause notice was issued to them on 05.03.2008 demanding service tax for the period 01.10.2002 to 31.02.2007 along with interest and penalty. Thereafter, periodical show-cause notices were issued to the appellant alleging that the activities provided by them being taxable under the category of ‘Health and Fitness Service’, hence, required to discharge service tax on the same. For the period post 01.07.2012 also, show-cause notices were issued to the appellant alleging that the activities of the appellant are classifiable under the scope of ‘Service’ as per Section 65B(44) read with Section 66B of the Act and since the said service neither included in the Negative List mentioned under Section 66D of the Finance Act, 1994 nor exempted under Notification No.25/2012-ST dated 20.06.2012, service tax was demanded for the period from 01.07.2012 to 30.06.2017 along with interest and penalties. On adjudication, the demands were confirmed with interest and penalties. Wherever the orders are passed by the Additional Commissioner/Assistant Commissioner, appeals were filed before the learned Commissioner (A), who in turn rejected their appeals. Hence, the present appeals are against the respective orders.

3. At the outset, the learned advocate for the appellant has submitted that appellant is engaged in the activity of providing healthcare services popularly known as Nagarjuna Ayurveda Hospital. They undertake specialized treatment for various ailments and treatments which are carried out by qualified Medical Professionals and Therapists under the Ayurvedic System of Medicine. The learned advocate has submitted that before the authorities belo