https://www.taxtmi.com/caselaws?id=436416 The Appellate Tribunal ruled that "Hair Transplantation" qualifies as a cosmetic surgery service subject to service tax. The Tribunal rejected the argument that it falls under the exclusion clause for surgeries addressing congenital defects, emphasizing its cosmetic nature to enhance appearance rather than restore anatomy. Consequently, the Tribunal upheld the tax liability on Hair Transplantation services, dismissing the appeals. 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 The Appellate Tribunal ruled that "Hair Transplantation" qualifies as a cosmetic surgery service subject to service tax. The Tribunal rejected the argument that it falls under the exclusion clause for surgeries addressing congenital defects, emphasizing its cosmetic nature to enhance appearance rather than restore anatomy. Consequently, the Tribunal upheld the tax liability on Hair Transplantation services, dismissing the appeals. Case-Laws Service Tax Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436416