https://www.taxtmi.com/caselaws?id=771895 CESTAT New Delhi held that bariatric surgery is distinct from cosmetic surgery and not liable for service tax. The Tribunal found bariatric surgery restricts patient intake capacity for weight loss to control obesity-related diseases, while cosmetic surgery improves body appearance. Bariatric surgery is performed only on patients with morbid obesity (BMI over 32.5) and co-morbidities. Based on relevant circulars, medical association clarifications, and previous identical decisions, the Tribunal concluded bariatric surgery cannot be considered cosmetic surgery under Section 65(105)(zzzzk) of the Finance Act. The impugned order was set aside and appeal allowed. en-us Fri, 23 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771895 CESTAT New Delhi held that bariatric surgery is distinct from cosmetic surgery and not liable for service tax. The Tribunal found bariatric surgery restricts patient intake capacity for weight loss to control obesity-related diseases, while cosmetic surgery improves body appearance. Bariatric surgery is performed only on patients with morbid obesity (BMI over 32.5) and co-morbidities. Based on relevant circulars, medical association clarifications, and previous identical decisions, the Tribunal concluded bariatric surgery cannot be considered cosmetic surgery under Section 65(105)(zzzzk) of the Finance Act. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771895