https://www.taxtmi.com/caselaws?id=32875 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) that laser treatment for physical disorders and hair removal qualifies as cosmetic surgical services rather than beauty treatment services under section 65(17) of the Finance Act, 1994. Despite the treatment enhancing appearance, the emphasis on medical supervision, diagnostic procedures, and therapeutic nature led to the conclusion that the services did not attract service tax as they fell outside the scope of beauty treatment. The Tribunal considered the medical aspects and necessity of supervision in determining the classification of the services. en-us Wed, 05 Nov 2008 00:00:00 +0530 Thu, 04 Apr 2013 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32875 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) that laser treatment for physical disorders and hair removal qualifies as cosmetic surgical services rather than beauty treatment services under section 65(17) of the Finance Act, 1994. Despite the treatment enhancing appearance, the emphasis on medical supervision, diagnostic procedures, and therapeutic nature led to the conclusion that the services did not attract service tax as they fell outside the scope of beauty treatment. The Tribunal considered the medical aspects and necessity of supervision in determining the classification of the services. Case-Laws Service Tax Wed, 05 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32875