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TMI Blog2008 (11) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... /AHD./2008 - Dated:- 5-11-2008 - MRS. ARCHANA WADHWA, JUDICIAL MEMBER and B.S.V. MURTHY, TECHNICAL MEMBER R.S. Sarova for the Appellant. R.G. Seth for the Respondent. [Order per : Archana Wadhwa, Judicial Member].- Being aggrieved by impugned order of Commissioner (Appeals) vide which he has set aside order of original adjudicating authority confirming service tax to the tune of Rs. 2,27,326 and imposing penalties, revenue has preferred the present appeal. 2. The dispute in the appeal is as to whether the activity of various kinds of laser treatment for curing physical disorders/deformities and used for removal of facial and body hairs can be held to be beauty treatment service so as to be leviable to service tax under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r being maintained at the clinic. One of the most important things is to apply the laser energy on the human body. Only the specialist doctor can judge, based on the type of the skin what energy has to be applied. We have hired qualified doctors for the medical treatment and we use highly sophisticated laser unit which is called medical equipment. Looking at the results of the test patch, the doctor advises patient to take medical treatment through laser on a scheduled date. The treatment is given under the supervision and guidance of the doctor. Depending upon the hair growth and the type of the skin, the doctor applies the laser energy beam on the patient. The No. of laser beams to be applied and frequency of the beams are determined by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment involving the procedure as stated above. Now the question is whether the laser treatment is given to the customers for curing a disease or for improving the appearance and self-esteem. The appellant has also submitted photocopy of relevant extracts of MYDON Application Manual English which clearly explains that Hypertrichosis and Hirutism are diseases accompanied by excessive hair growth on body parts. It has been explained in the physical Principles of Laser Hair Removal that the operating principle of laser hair removal is selective photothermolysis. In this process, energy is applied to the treatment area to achieve maximum damage to the cell structure (hair follicle, dermal papilla, bulge area) while sparing the skin and the surrou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the very nature of a laser surgery does not require any incision or cuts. The surgical treatment offered by the appellant is more of therapeutic and curative in nature and the treatment being offered cannot be given except by laser beams and light, which pass through the skin so as to destroy the affected hair roots and fossils. The appellant has submitted a write-up on laser surgery downloaded from website http/ /www.nlm.nih.gov.medilineplus/print/ency/ article/002958 htm. This defines laser surgery as 'laser surgery uses a laser light source to remove diseased tissues or treat bleeding blood vessels. The laser may also be used for cosmetic purposes, including removal of wrinkles, tattoos, or birth marks.' I find that the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently taken registration as Beauty Parlour, under service tax from July 2004 and are paying service tax, which strengthen revenue's case that respondent is beauty parlour. Reference has also been drawn to the advertisements which are to the affect that respondent is neither a hospital and customers do not expect to see a doctor at the centre. As against the above, Ld. Advocate appearing for respondents have clarified that they were registered as beauty parlour with effect from July 2004 onwards as they also started services of body treatment like facial, pedicure and manicure etc. Our attention was also drawn to an earlier order of the Tribunal in the same assessee's case, reported as New Look Cosmetic Laser Centre v. Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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