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Issues: Whether hair transplantation falls within the taxable service of cosmetic and plastic surgery under Section 65(105)(zzzzk) of the Finance Act, 1994, or within the exclusion for surgery undertaken to restore or reconstruct anatomy or functions of the body affected by congenital defects, developmental abnormalities, degenerative diseases, injury or trauma.
Analysis: The definition of taxable service covers services in relation to cosmetic surgery or plastic surgery, while excluding surgeries undertaken to restore or reconstruct anatomy or functions of the body affected by the specified medical conditions. The Tribunal held that hair loss occurring later in life is a normal process and does not satisfy the exclusion clause merely because genes, lifestyle, or environment may contribute to it. Hair transplantation was found to be a procedure intended to improve external appearance and not one that restores anatomy or functions of the body. The Tribunal also noted that it is not a procedure universally sought by all persons with hair loss, but one adopted for appearance enhancement, and therefore it does not fall within the exempted category.
Conclusion: Hair transplantation is a cosmetic surgery taxable under Section 65(105)(zzzzk) of the Finance Act, 1994, and not an excluded restorative procedure.
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