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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.
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