Court Rules Clinics' Services Mostly Tax-Exempt, Except for Hypertrichosis and Hair Laser Comb Treatments Under Notification No. 25/2012-ST.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Taxablity - services of healthcare or predominantly cosmetic in nature or not - Melasma - Birth Mark Treatment - Hypertrichosis Treatments - Hair Laser Comb Treatment - The appellant clinics are ‘clinical establishment’ involved in Alopathy treatment, which is a recognised system of medicine in India. The appellant have been held to be clinical establishment by the Court below - the services provided by the appellant, save and except for ‘hypertrihosis treatments’ and ‘hair laser comb treatment’ fall under healthcare services and are accordingly exempt under Notification No. 25/2012-ST. - AT....