9911796707
TMI Blog2023 (4) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... IC AND PLASTIC SURGERY SERVICES' from 1-9-2009. The appellant has been regularly been filing the Service Tax Return in Form No. ST-3 and paying the service tax from 1-9-2009 but 'Under Protest'. The appellant Vide letter dated 25.04.2011 through their counsel contended that their services "Hair Transplantation" were not taxable and requested to refund the service tax already paid by them. A show cause 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of 'Cosmetic And Plastic Surgery Services' provided under sub-clause(zzzzk) of clause(105) of Section 65 of the Finance Act, 1994. The Taxable Service as defined under clause (zzzzk) of clause no. 105 of Section 65 reads as under:- "Taxable Service means any service provided or to be provided to any person, by any other person, in relation to Cosmetic Surgery or Plastic Surgery, but does 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obviously look ugly and/or below normal. The hair transplantation is a procedure in which hair from the back and side of the head or other parts of the body are harvested and reimplanted over the required bald areas and an attempt is made to ensure growth of hair on the bald area of the head. The hair Transplantation procedure is mainly carried out for the condition called "Androgenetic Aloepecia" (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma. It is mainly performed as per the wish of client for restoration of makeup of his appearance and cosmetic purpose. He further relied upon CBEC's letter F.No:354/ 157/2009-TRU dated19.11.2009, wherein it is clarified at point No. 10 that "Hair 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 Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma." 4.1 It can be seen that Hair Transplant is neither undertaken to restore or reconstruct anatomy or its functions, nor the procedure of hair transplant restores developmental abnormalities degenerative diseases, injury or trauma. We find 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. 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 &bdq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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