2008 (1) TMI 374

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..... vice – 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 - 155 of 2007 - - - Dated:- 7-1-2008 - Deepak Verma and K.L. Manjunath, JJ. Shri N.R. Bhaskar, Advocate, for .....

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..... atment. It was further contended by the appellant that it was not only carrying on activity of fixing wigs, but it was also selling the wigs and doing Electro Homeopathy consultancy. The Revenue presumed that such an activity would fall within the ambit of beauty treatment under the heading beauty parlour service. 4. The original authority confirmed the demand. An appeal being taking by the as .....

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