https://www.taxtmi.com/caselaws?id=436416 Hair transplantation was treated as a cosmetic procedure because it is undertaken to improve external appearance, not to restore anatomy or bodily function. The Tribunal held that later-life hair loss is a normal process and does not, by itself, bring the procedure within the exclusion for surgery to restore or reconstruct anatomy or functions affected by congenital defects, developmental abnormalities, degenerative disease, injury or trauma. As the treatment was aimed at appearance enhancement rather than restoration, it fell within the taxable service of cosmetic and plastic surgery under the Finance Act, 1994. en-us Wed, 12 Apr 2023 00:00:00 +0530 Thu, 13 Apr 2023 07:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436416 Hair transplantation was treated as a cosmetic procedure because it is undertaken to improve external appearance, not to restore anatomy or bodily function. The Tribunal held that later-life hair loss is a normal process and does not, by itself, bring the procedure within the exclusion for surgery to restore or reconstruct anatomy or functions affected by congenital defects, developmental abnormalities, degenerative disease, injury or trauma. As the treatment was aimed at appearance enhancement rather than restoration, it fell within the taxable service of cosmetic and plastic surgery under the Finance Act, 1994. Case-Laws Service Tax Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436416