https://www.taxtmi.com/article/detailed?id=1325 Service Tax was extended to services related to cosmetic and plastic surgery aimed at preserving or enhancing appearance. Taxability requires a service provided by one person to another in relation to cosmetic or plastic surgery; the dominant purpose (beautification versus medical necessity) governs applicability. Exclusions encompass reconstructive surgeries for congenital defects, developmental abnormalities, degenerative disease, injury or trauma, medical surgeries for illness or exigency, impairment-correcting surgeries, and beauty treatment/parlour services. For hospitalised cosmetic procedures the entire hospital bill is generally liable to service tax. en-us Sat, 18 Jun 2011 20:41:04 +0530 Sat, 18 Jun 2011 20:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1325 Service Tax was extended to services related to cosmetic and plastic surgery aimed at preserving or enhancing appearance. Taxability requires a service provided by one person to another in relation to cosmetic or plastic surgery; the dominant purpose (beautification versus medical necessity) governs applicability. Exclusions encompass reconstructive surgeries for congenital defects, developmental abnormalities, degenerative disease, injury or trauma, medical surgeries for illness or exigency, impairment-correcting surgeries, and beauty treatment/parlour services. For hospitalised cosmetic procedures the entire hospital bill is generally liable to service tax. Articles Service Tax Sat, 18 Jun 2011 20:41:04 +0530 https://www.taxtmi.com/article/detailed?id=1325