https://www.taxtmi.com/article/detailed?id=479 Service tax applies to cosmetic surgery or plastic surgery services where the dominant purpose is preservation or enhancement of appearance; taxable services include aesthetic procedures and related services regardless of provider qualification. Exclusions cover surgeries to restore or reconstruct anatomy or functions affected by congenital defects, developmental abnormalities, degenerative disease, injury or trauma, medical surgeries for illness or exigency, and beauty treatment or beauty parlour services. Any person providing a taxable cosmetic or plastic surgery service is liable and treated as the assessee for service tax. en-us Fri, 04 Sep 2009 00:00:00 +0530 Fri, 04 Sep 2009 09:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=479 Service tax applies to cosmetic surgery or plastic surgery services where the dominant purpose is preservation or enhancement of appearance; taxable services include aesthetic procedures and related services regardless of provider qualification. Exclusions cover surgeries to restore or reconstruct anatomy or functions affected by congenital defects, developmental abnormalities, degenerative disease, injury or trauma, medical surgeries for illness or exigency, and beauty treatment or beauty parlour services. Any person providing a taxable cosmetic or plastic surgery service is liable and treated as the assessee for service tax. Articles Service Tax Fri, 04 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=479