The two member bench of J.P.Meena (Central Tax) and M. S. Kavia (State Tax) has observed that services by way of training or coaching of various Yoga courses by applicant for consideration, is not exactly for “Recreation activity” whereas the same is for ‘Physical well-being activities’ and hence, it is not covered under entry No. 80 of the Notification No. 12/2017-CT(R) dated 28 June 2017
Source: a2ztaxcorp.com
