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TMI Blog2023 (4) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... are required to pay Service Tax on the full value of Rs.2,50,000/- received by them. The Department should verify the already paid amount and the Appellant should pay the balance amount and pay the interest on the entire Service Tax amount along with equal amount of penalty. Business Support Service - reverse charge mechanism - HELD THAT:- The Appellant is not in a position to provide any documentary evidence to the effect that the service provided by them was liable for Service Tax by their client on Reverse Charge Mechanism basis. Therefore, the confirmed demand of Rs.1,27,308/- along with interest and penalty thereon stands confirmed and their Appeal stands rejected to this extent. Cosmetic/ plastic surgery - HELD THAT:- The issue is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in respect of the following confirmed demands. (i) Cosmetic or Plastic Surgery (as per Show Cause Notice) / Bariatric Surgery (as per the Appellant): Year Service Income as per Balance Sheet Service Income as per ST-3 Return Rate of S. Tax Service Tax payable S. Tax paid as per ST-3 Return Differential S. Tax (in Rs.) 2011-12 2,26,49,443 16,27,183 10.30% 23,32,893 1,67,600 21,65,293 2012-13 5,28,38,477 18,00,799 12.36% 65,30,836 2,22,579 63,08,257 2013-14 4,88,02,602 5,06,408 12.36% 60,32,002 62,592 59,69,410 2014-15 6,36,37,939 2,41,075 12.36% 78,65,649 29,797 78,35,852 Total 18,79,28,461 41,75,465 2,27,61,379 4,82,568 2,22,78,812 (ii) Renting of Im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on Reverse Charge basis. Therefore, they are agitated by confirmed demand of Rs.1,27,308/- along with interest and penalty. 4. In respect of demand of Rs.2,22,78,812/-, he submits that the Appellant has undertaken bariatric surgeries for various patients during the period under consideration. The Department does not dispute the fact that the surgeries performed by them is on account of bariatric surgeries only as can be seen from the SCN and OIO. He draws attention to various technicalities involved in surgeries which prove that the bariatric surgeries are gastrointestinal non-cosmetic surgical procedures that reduce the risk of health conditions like diabetes, hypertension etc. These procedures are not performed to enhance a person's c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erty, it is seen that the same amount has been paid by the Appellant by valuing the service as inclusive of Service Tax. In the absence of any evidence that the invoices were clearly showing the amount collected was inclusive of Service Tax, this submission cannot be accepted. We hold that they are required to pay Service Tax on the full value of Rs.2,50,000/- received by them. The Department should verify the already paid amount and the Appellant should pay the balance amount and pay the interest on the entire Service Tax amount along with equal amount of penalty. 8. In respect of confirmed demand of Rs.1,27,308/-, the Appellant is not in a position to provide any documentary evidence to the effect that the service provided by them was li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Commissioner in the aforesaid order dated February 22, 2016 that bariatric surgery is not cosmetic surgery or plastic surgery, it is not open to the Department to now contend that bariatric surgery is cosmetic surgery or plastic surgery. The confirmation of demand in the impugned order for this reason cannot be sustained. 42. In coming to this conclusion, reliance can be placed on the decision of the Tribunal in Shri Niraj Prasad vs. Commissioner of Central Excise and Service Tax, Kanpur. A similar issue had arisen for consideration. In one matter, the demand of service tax under "business auxiliary service" by a similarly situated assessee had been set aside by the Commissioner and that order had attained finality. The Division Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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