Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
CESTAT held that bariatric surgery is a medical procedure distinct from cosmetic surgery, primarily aimed at treating morbid obesity and associated metabolic conditions. The tribunal determined that bariatric surgery targets medical treatment for patients with BMI over 32.5, focusing on metabolic and hormonal correction, unlike cosmetic procedures intended solely for aesthetic enhancement. Based on medical evidence, including IMA clarifications and prior tribunal rulings, the appeal was allowed, exempting bariatric surgery from service tax classification under cosmetic surgical services. The impugned order was set aside, establishing that bariatric surgery constitutes a legitimate medical intervention rather than a cosmetic enhancement.
CESTAT held that bariatric surgery is a medical procedure distinct from cosmetic surgery, primarily aimed at treating morbid obesity and associated metabolic conditions. The tribunal determined that bariatric surgery targets medical treatment for patients with BMI over 32.5, focusing on metabolic and hormonal correction, unlike cosmetic procedures intended solely for aesthetic enhancement. Based on medical evidence, including IMA clarifications and prior tribunal rulings, the appeal was allowed, exempting bariatric surgery from service tax classification under cosmetic surgical services. The impugned order was set aside, establishing that bariatric surgery constitutes a legitimate medical intervention rather than a cosmetic enhancement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
