Baba Ramdev's Patanjali Yogpeeth Trust is in more trouble. This time for service tax evasion of Rs 4.94 crore payable on the income generated from "yoga shivirs (camps)" organized across the country.

The trust was issued notice by the Directorate of Central Excise Intelligence recently after scanning several documents relating to non-residential and residential yoga camps organized in the past five years.

Top excise intelligence officials said income generated from Ramdev's yoga camps, in which thousands of people participate after buying coupons, came under the service tax net.

As per service tax rules, yoga comes in the list of health and fitness services and Ramdev's trust will have to cough up service tax in the office of Meerut excise commissioner, excise intelligence officials said.

Before issuing notice, the excise intelligence officials had questioned Acharya Balkrishan, general secretary, and S S Saini, chief accounts official, of the trust, about the service tax evasion relating to yoga camps.

During investigation, it was found that in each event, a local committee sells coupons of different denominations to participants. "These coupons are issued from the head office of the trust in Haridwar to the local committee before the event and the money collected from coupons is sent back to the head office," a senior excise intelligence official said.

For non-residential yoga camps, the trust sells coupons (Rs 51 to Rs 5,000). Sources said when Saini was specifically asked about the seating arrangement in yoga camps, he said that it was based on denominations of the coupons.

It is well known that those who are closer to the dais pay more and buy coupons of high denominations while others pay less and get a seat further away.

Similarly, in residential yoga camps, the participants pay registration charges between Rs 7,000 and Rs 11,000. The participants learn yoga and they are provided boarding and lodging with facilities like AC room and meals.

The money collected from such events is shown as donation from members in the balance sheet of the trust. During investigation, the trust furnished details of 67 non-residential yoga camps organized after 2006.