https://www.taxtmi.com/forum/issue?id=2753 Service tax applies to cosmetic and plastic surgery when the dominant intention is beautification or appearance enhancement; procedures undertaken for medical necessity are excluded. The exclusion covers reconstructive surgery to restore anatomy or function impaired by congenital defects, developmental abnormalities, degenerative disease, injury, or trauma, with examples such as repairs following burns, fractures, or congenital cleft conditions. en-us Tue, 08 Feb 2011 15:05:51 +0530 Thu, 23 Jan 2025 15:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2753 Service tax applies to cosmetic and plastic surgery when the dominant intention is beautification or appearance enhancement; procedures undertaken for medical necessity are excluded. The exclusion covers reconstructive surgery to restore anatomy or function impaired by congenital defects, developmental abnormalities, degenerative disease, injury, or trauma, with examples such as repairs following burns, fractures, or congenital cleft conditions. Discussion-Forum Service Tax Tue, 08 Feb 2011 15:05:51 +0530 https://www.taxtmi.com/forum/issue?id=2753