https://www.taxtmi.com/caselaws?id=785767 Classification of services focuses on whether procedures are healthcare services or cosmetic and plastic surgery; the adjudicator failed to analyse each procedure and the matter is remanded for detailed, service-by-service findings, with the impugned order set aside and duty liability recalculated. The tribunal held the provider qualifies as a clinical establishment and treatments are by authorised medical practitioners, but some procedures may qualify as healthcare only when aimed at restoration or reconstruction. Best judgement assessment was justified due to refusal by a software owner to supply data, so the assessment under that method stands. Denial of cum-tax benefit was rejected because returns and audited accounts were filed and the issue is one of interpretation, precluding invocation of the extended limitation period. en-us Fri, 30 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785767 Classification of services focuses on whether procedures are healthcare services or cosmetic and plastic surgery; the adjudicator failed to analyse each procedure and the matter is remanded for detailed, service-by-service findings, with the impugned order set aside and duty liability recalculated. The tribunal held the provider qualifies as a clinical establishment and treatments are by authorised medical practitioners, but some procedures may qualify as healthcare only when aimed at restoration or reconstruction. Best judgement assessment was justified due to refusal by a software owner to supply data, so the assessment under that method stands. Denial of cum-tax benefit was rejected because returns and audited accounts were filed and the issue is one of interpretation, precluding invocation of the extended limitation period. Case-Laws Service Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785767