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Service Tax - Highlights / Catch Notes

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Nature of activity - Bariatric surgery - To be classified as ...


Bariatric Surgery Exempt from Service Tax; Not Cosmetic Under Finance Act Section 65(105)(zzzzk.

June 22, 2023

Case Laws     Service Tax     AT

Nature of activity - Bariatric surgery - To be classified as cosmetic surgery or plastic surgery - 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 sleep apnea or disease of a like nature, cannot not be subjected to service tax under section 65(105)(zzzzk) of the Finance Act. - AT

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