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2019 (6) TMI 124 - CESTAT NEW DELHIDemand of Service tax - Renting of immovable property services - HELD THAT:- Admittedly proprietary concern and Proprietor are one and the same person in the eyes of law. If Shri Varun Ratra has already deposited service tax liability, no further liability can be fastened against the Proprietary unit. However, the fact whether the rented premises were the same and one in respect of which Shri Varun Ratra has already discharged service tax liability is required to be verified - matter remanded to the Commissioner for denovo adjudication. Beauty Parlour Services - appellant has contended that the services provided by them are not regular Beauty Parlour Services inasmuch as the same are provided under the guidance of Doctors and Dermatologist - HELD THAT:- The type of activities undertaken by the appellant is the essential character to classify their services either under Beauty Parlour Services or Cosmetic or Plastic Surgery Services. The invoices raised by them indicating the type of services are required to be examined and verified. Similarly, the appellants stand that they are working under the medical doctors and the Dermatologists is also required to be examined - matter on remand. Appeal allowed by way of remand..
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