2025 (6) TMI 8

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....ght loss. It is a procedure which is commonly perfomed on an obese persons. However, the department observed that the bariatric surgery is a cosmetic surgery and invites the liability of payment of service tax which the appellants have not paid. Resultantly, a show cause notice No. 20280 dated 04.10.2013 was issued to the appellant for the period April 2016 to Jun 2017. In the show cause notice, the amount of service tax of Rs. 69,18,652/- after extending the cum-tax benefit service tax demand of Rs. 69,18,652/- was proposed to be recovered from the appellants along with interest and the appropriate penalties. The said proposal was confirmed initially vide order-in-original No. 20/2019-20 dated 17.03.2020. Appeal against the said order has ....

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.... Notice dated 04.03.2013 (SCN-1) 1.11.2011 TO 8.3.2013 Confirmed demand has been set aside by Hon'ble CESTAT New Delhi vide Final Order No. 51575-51577/2020 dated 3.11.2020         Confirmed demand has been set aside by Hon'ble CESTAT New Delhi vide Final Order No. 50758 of 2023 dated 23.05.2023 2. Show Cause Notice dated 11.9.2014 (SCN 2) 8.3.2013 TO 31.3.2014 3. Show Cause Notice dated 5.7.2016 (SCN 3) 1.4.2014 TO 31.3.2015 4. Show Cause Notice dated 30.06.2017 1.4.2015 to 31.03.2016 6. Learned counsel has also mentioned that the show cause notice for the earlier period stands already decided in favour of the appellant. Decisions in the case of Mohak Hi Tech Speciality Hosptial vs. Commissioner of Cent....

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....e body. Bariatric surgery is undertaken only on those patients who are diagnosed with morbid obesity which itself is a disease, with other co-morbidities and on such patients who have a BMI of over 32.5. 9. The Central Board of Excise and Customs has also clarified that the service proposed to be taxed were cosmetic surgery and such plastic surgery which is undertaken to preserve or enhance physical appearance or beauty. The aim and object of bariatric surgery is to cure the state of morbid obesity and related disease. The Medical Council of India, in its meeting held on July 25, 2014, also noted that bariatric surgery is not cosmetic or plastic surgery. The President of the Indian Medical Association in a letter dated May 6, 2014 also wro....