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TMI Blog2023 (4) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... elopmental abnormalities degenerative diseases, injury or trauma. It is found that hair transplant is a medical procedure to improve outer look of the body for time being and it does in any way contributes to the anatomy or functions of human body. The medical procedure undertaken by the appellant is a process which is not opted by every person affected with hair loss, it is only a few affluent or self physical appearance conscious persons who undertake such surgery, the other persons affected by hair loss also live a normal life without any 'sub-normal' condition as claimed by learned Chartered Accountant. It is also normally seen that the Hospitals who undertake procedure of Hair Transplantation advertise/ display their activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 12.10.2011 was issued to the appellant to show cause as to why; (i) The amount of Rs.82,47,127/- received for the year 2010-11, as consideration for providing hair transplant surgery service under the category of 'Cosmetic Surgery and Plastic Surgery' service as defined under sub-clause (zzzzk) of clause(105) of Section 65 of the Finance Act, 1994 should not be considered as taxable value under the same category; (ii) The Service Tax amounting to Rs.8,49,454/- (Rupees Eight Lakh Forty-Nine Thousand Four Hundred Fifty four only) leviable for the year 2010-11, paid by the assessee Under Protest should not be confirmed and appropriated against the demand of Service Tax from them under Sub-Section (1) of Section 73 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not include any surgery undertaken to restore or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma. 2.1 He argued that the Additional Commissioner has failed to produce any material to disprove the contentions of the appellant and has simply referred to question and Answer no. 10 of the CBEC's letter F.No. 354/157/2009-TRU dated 19-11-2009 which simply incorporates the view of the Mr. Samar Nanda, TO (Tax Research Unit) without any supporting evidences for his such opinion and, therefore, the same tantamount to a simple Self-serving Statement having no binding effect on the assessees as well as the appellate authorities. The Taxable Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Male or Female pattern baldness) which is the most common cause of hair loss. Therefore, the whole idea is to enable the person to look like a normal person. By Hair Transplantation, an attempt is made to re-establish normalcy of a human being by reconstructing the part of the body lost due to genetic birth defect and bringing the look from ugly (sub-normal) to normalcy. It not only helps in restoring the missing organ but also helps in restoring the confidence of an individual and improves his interaction socially and professionally. Thus the appellant has not been making normal organ or normal Hair more beautiful by changing its size, shape, colour, surface, texture, consistency or appearance but is totally reconstructing the missing org ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Transplantation is generally undertaken as a means for preservation or enhancement of an individual's physical appearance or beauty. It is not a congenital defect that is present at birth. In view of the same, Hair Transplantation being g procedure that is done to preserve/ enhance one's physical appearance, is covered in the scope of Service Tax. 04. We have carefully gone through the rival arguments. We are not inclined to accept the view of the Ld. Counsel for the appellant that the expression surgery undertaken to restore or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma could be applied to procedure performed on persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... functions of human body. 4.2 Secondly, we also find that the medical procedure undertaken by the appellant is a process which is not opted by every person affected with hair loss, it is only a few affluent or self physical appearance conscious persons who undertake such surgery, the other persons affected by hair loss also live a normal life without any sub-normal‟ condition as claimed by learned Chartered Accountant. It is also normally seen that the Hospitals who undertake procedure of Hair Transplantation advertise/ display their activity not as a disease to be cured but they claim that the procedure taken by them enhances physical appearance. So in our view, only diseases such as Congenital atrichia‟ or hypotrichosis&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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