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    <title>BUDGET 2009: - Amendments relating to Service Tax on some surgical services - an analysis.</title>
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    <description>Certain cosmetic and plastic surgery services are proposed to be taxable, while surgeries undertaken to restore or reconstruct anatomy or function affected by congenital defects, developmental abnormalities, degenerative diseases, injury or trauma are excluded. Beautification procedures beyond natural form are taxable. Restorative status applies whether defects are congenital, age related, injury related, or where surgery is delayed. No exemptions for particular providers or recipients are proposed. The amendment also amends the charging provision and makes taxation effective only after enactment and official notification.</description>
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      <link>https://www.taxtmi.com/article/detailed?id=414</link>
      <description>Certain cosmetic and plastic surgery services are proposed to be taxable, while surgeries undertaken to restore or reconstruct anatomy or function affected by congenital defects, developmental abnormalities, degenerative diseases, injury or trauma are excluded. Beautification procedures beyond natural form are taxable. Restorative status applies whether defects are congenital, age related, injury related, or where surgery is delayed. No exemptions for particular providers or recipients are proposed. The amendment also amends the charging provision and makes taxation effective only after enactment and official notification.</description>
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      <pubDate>Sun, 12 Jul 2009 00:00:00 +0530</pubDate>
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