Supreme Court Upholds Service Tax on Patanjali Yoga Camps

In a significant decision, the Supreme Court dismissed Patanjali Yogpeeth Trust's curative petition regarding the imposition of service tax on entry fees for yoga camps. The apex court supported a previous tribunal decision, emphasizing that these camps, both residential and non-residential, fall under 'health and fitness services.'

The petition, reviewed by a bench including Chief Justice Surya Kant and other justices, sought to challenge a 2024 ruling. This ruling maintained that fees collected for yoga camps provided by the trust were subject to service tax. However, the court found no justification to reconsider the earlier judgment.

The tribunal previously noted that the Patanjali Yogpeeth, under the aegis of Yoga guru Ramdev, collected entry fees in the form of donations, classifying them as taxable services. Despite the trust’s argument that it offered therapeutic services, the tribunal dismissed this, citing a lack of evidence supporting claims of specific ailment treatments.