9911796707
TMI Blog2023 (6) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... HI TECH SPECIALITY HOSPITAL VERSUS PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, CUSTOMS SERVICE TAX, INDORE MP [ 2020 (11) TMI 152 - CESTAT NEW DELHI] for the period 01.11.2011 to 31.03.2015. Bariatric surgery performed by the appellant on patients suffering from morbid obesity coupled with life-taking diseases like Type-II diabetes and Hypertension, arthritis, lipid disorder or obstructed sle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The appellant is a part of Bhandari Hospital Research Centre and claims to be engaged in performing bariatric surgery on patients suffering from morbid obesity coupled with life-taking diseases like Type-II diabetes and hypertension. According to the appellant, bariatric surgery is a gastro intestinal surgery carried out on the stomach in different manners like, by folding stitching, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not pay service tax. 3. However, a show cause notice dated June 30, 2017 was issued to the appellant for the period 01.04.2015 to 31.03.2016 requiring the appellant to explain why it did not pay service tax on the service provided through surgeries performed to cure obesity, which would be classifiable under cosmetic surgery or plastic surgery as defined in section 65(105)(zzzzk) of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment. 7. The present proceedings arise out of the show cause notice for the subsequent period from 01.04.2015 to 31.03.2016. For the reasons stated in the aforesaid order in the appellant s own case in Mohak Hi Tech Speciality Hospital, the order dated 12.02.2018 passed by the Commissioner of CGST Central Excise deserves to be set aside and is set aside. The appeal is, accordingly, allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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