https://www.taxtmi.com/caselaws?id=441636 The Tribunal ruled that Autologous Micrograft Treatment qualifies for exemption under Notification No. 25/2012-ST as it addresses a medical condition rather than enhancing physical appearance. Conversely, Radio Frequency Treatment was deemed cosmetic, thus not eligible for exemption. The extended period of limitation was applicable for Radio Frequency Treatment due to non-disclosure but not for Autologous Micrograft Treatment. The Tribunal set aside the demand for Autologous Micrograft Treatment, upheld the demand for Radio Frequency Treatment, and modified penalties, partially allowing the appeal and altering the original order accordingly. en-us Thu, 10 Aug 2023 00:00:00 +0530 Sat, 03 Feb 2024 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441636 The Tribunal ruled that Autologous Micrograft Treatment qualifies for exemption under Notification No. 25/2012-ST as it addresses a medical condition rather than enhancing physical appearance. Conversely, Radio Frequency Treatment was deemed cosmetic, thus not eligible for exemption. The extended period of limitation was applicable for Radio Frequency Treatment due to non-disclosure but not for Autologous Micrograft Treatment. The Tribunal set aside the demand for Autologous Micrograft Treatment, upheld the demand for Radio Frequency Treatment, and modified penalties, partially allowing the appeal and altering the original order accordingly. Case-Laws Service Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441636