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Service Tax - Highlights / Catch Notes

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Exemption from Service Tax - cosmetic or plastic surgery - There ...


Autologous Micrograph Treatment Exempt from Service Tax: No Surgery Involved, Falls Under Notification 25/2012.

August 12, 2023

Case Laws     Service Tax     AT

Exemption from Service Tax - cosmetic or plastic surgery - There is only injection of a stem cell -like rich solution into the thinning areas of the head. This does not involve any surgery or surgical procedure which involves cutting of a patient’s tissues or closure of a previously sustained wound. Accordingly, the Autologous Micrograph Treatment is eligible for exemption under Notification 25/2012 - AT

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