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Service Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Lavy of service tax - Hair Transplantation - 'Cosmetic Surgery ...


Hair Transplantation Classified as Cosmetic Surgery, Subject to Service Tax; Exceptions for Reconstructive Surgeries Noted.

April 13, 2023

Case Laws     Service Tax     AT

Lavy of service tax - Hair Transplantation - 'Cosmetic Surgery and Plastic Surgery' service - exception of surgery undertaken to restore or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma‟ - The Hair Transplant is a cosmetic surgery and liable to the service tax levy - AT

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