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2008 (11) TMI 119 - AT - Service TaxBeauty treatment services does not include hair cutting & shaving or any physical surgery/cosmetic surgery done to improve appearance - therefore, it is held that the laser treatment given by the respondent is near to cosmetic surgery treatment - in view of the factual position that such treatment has to be given either by doctors or under their supervision and guidance, it has to be held that the same is a “cosmetic surgical services” and not “beauty treatment services”
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