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2008 (1) TMI 374 - HC - Service TaxAccording to Revenue Electro Homeopathy consultation and activity of hair bonding/hair weaving, sale of wigs, clips, etc. comes under the category of beauty treatment under the heading beauty parlour service – tribunal looking into the nature of business activities and upholding the OIA returned the finding of fact that impugned activity would not fall under the heading beauty parlour service – OIA also elaborate and detailed order assigned reasons – so revenue appeal is dismissed
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