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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 ..... es, 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 section 65(17) of Finance Act, 1994. For better appreciation, we reproduce definition of beauty as contained in the above section: "face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty face care or makeup." The original adjudicating authority confirmed the demand against the appellant by holding that the treatment given by the appellant cannot be held to be surgery, whether co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the doctor only and the whole medical treatment is done under the supervision and in consultation with the doctor. The clinic has empanelled doctors who render the cosmetic surgical services. Though the treatment is given without giving anesthesia, we use cool tips (local anesthesia) to eliminate the effect of post treatment side effects. Though the anesthesia is not given to the patient, cool tips serve the purpose of local anesthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sical 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 surrounding tissues. The appellant has also submitted notes written by doctor Ravindra Patel, MBBS, DV&D and by doctor Sunil Pradhan, MD (Skin) which state that Hypertrichosis and Hirutism are medicas problems manifesting excess hair growth and use of laser is safe and effective method to cure these problems. In view of the above, I am of the view, that laser surgery is more akin to medical services. It is also not disputed that laser surgery is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edilineplus/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 adjudicating authority has relied upon the dictionary meaning of the word 'surgery' to arrive at the conclusion that surgery necessarily involves cut, incision etc. In my view, the adjudicating authority should have gone into the meaning of laser surgery rather than the meaning of surgery. Laser surgery is commonly understood to be a kind of surgery which does not involve any cut or incision but is used to remove diseased tissues or treat bleeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Customs 2006 (200) ELT 336 (Trib.-Mum.) vide which the surgical laser imported by the said assessee which was held to be a medical equipment entitled to benefit of the notification and it was observed that surgical laser is designed to provide a most effective, reliable use and is well-accepted as surgical procedures in cosmetic surgery. As such, submits the Ld. Advocate for the respondents that the same laser having been held as medical equipment, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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