https://www.taxtmi.com/caselaws?id=432180 The Tribunal dismissed the Revenue's appeal and ruled that services like Melasma and Birth Mark treatment are exempt under healthcare services, while Hypertrichosis and Hair Laser Comb treatments are taxable as cosmetic services. The Tribunal held that the extended period of limitation was not applicable due to the appellant's proper record-keeping and compliance. Additionally, the penalty under Section 78 was set aside, while the penalty under Section 77 for late filing of ST-3 returns was upheld. The appellant was ordered to pay service tax for Hypertrichosis and Hair Laser Comb treatments for the normal period with applicable interest. en-us Fri, 23 Dec 2022 00:00:00 +0530 Thu, 29 Dec 2022 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432180 The Tribunal dismissed the Revenue's appeal and ruled that services like Melasma and Birth Mark treatment are exempt under healthcare services, while Hypertrichosis and Hair Laser Comb treatments are taxable as cosmetic services. The Tribunal held that the extended period of limitation was not applicable due to the appellant's proper record-keeping and compliance. Additionally, the penalty under Section 78 was set aside, while the penalty under Section 77 for late filing of ST-3 returns was upheld. The appellant was ordered to pay service tax for Hypertrichosis and Hair Laser Comb treatments for the normal period with applicable interest. Case-Laws Service Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432180