Tribunal rulings: Cosmetic Surgery demand set aside, Renting upheld with modifications, Business Support Service appeal rejected.

The Tribunal set aside the demand for Cosmetic/Plastic Surgery, upheld the demand for Renting of Immovable Property subject to modifications, and rejected the appeal for Business Support Service.

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Issues involved:
The issues involved in the judgment are related to confirmed demands on Cosmetic or Plastic Surgery (Bariatric Surgery), Renting of Immovable Property, and Business Support Service.

Cosmetic or Plastic Surgery (Bariatric Surgery):
The Appellant contested demands totaling Rs. 2,22,78,812 for bariatric surgeries, arguing that the surgeries were not cosmetic but metabolic procedures to reduce health risks. They relied on a case law and an RTI document to support their claim. The Tribunal, citing a similar case, set aside the demand, as the Department had accepted a similar decision in the past without filing further appeals.

Renting of Immovable Property:
The Appellant had paid Rs. 26,574 towards renting of immovable property before the Show Cause Notice was issued. However, the Tribunal held that the full Service Tax amount of Rs. 2,50,000 should be paid, along with interest and penalty, as no evidence showed the amount was inclusive of tax.

Business Support Service:
Regarding sponsorship services provided, the Appellant failed to prove that the liability for Service Tax lay with the client under Reverse Charge Mechanism. Thus, the demand of Rs. 1,27,308, along with interest and penalty, was confirmed by the Tribunal.

In conclusion, the Tribunal set aside the demand for Cosmetic/Plastic Surgery, upheld the demand for Renting of Immovable Property subject to modifications, and rejected the appeal for Business Support Service.

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