2023 (6) TMI 898

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....rya, Advocate, for the Appellant Shri Sanjay Kumar Singh, Authorised Representative of the Respondent ORDER The issue involved in this appeal is whether bariatric surgery, which the appellant performs, would be cosmetic surgery or plastic surgery so as to be taxable under section 65(105)(zzzzk) of the Finance Act, 1994 [the Finance Act]. 2. The appellant is a part of Bhandari Hospital & Resea....

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....ational Federation of Surgical Obesity Guidelines endorsed by Obesity Surgical Society of India. The appellant, therefore, claims that since bariatric surgery is performed to treat obesity and other associated medical ailments, it will not be a cosmetic surgery or plastic surgery. It is for this reason that the appellant claims that it did not pay service tax. 3. However, a show cause notice date....

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....ed in this appeal has been decided in favour of the appellant in the appellant's own case in Mohak Hi Tech Speciality Hospital vs CCE & ST, Indore [2021 (45) GSTL 149 (Tri.-Del)] for the period 01.11.2011 to 31.03.2015. 6. This fact is not disputed by Shri Sanjay Kumar Singh, learned authorized representative appearing for the Department. 7. The present proceedings arise out of the show cause no....