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2023 (6) TMI 898 - CESTAT NEW DELHINature of activity - bariatric surgery - To be classified as cosmetic surgery or plastic surgery - HELD THAT:- The issue involved in this appeal has been decided in favour of the appellant in the appellant’s own case in M/S. MOHAK HI TECH SPECIALITY HOSPITAL VERSUS PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, INDORE MP [2020 (11) TMI 152 - CESTAT NEW DELHI] for the period 01.11.2011 to 31.03.2015. Bariatric surgery performed by the appellant on patients suffering from morbid obesity coupled with life-taking diseases like Type-II diabetes and Hypertension, arthritis, lipid disorder or obstructed sleep apnea or disease of a like nature, cannot not be subjected to service tax under section 65(105)(zzzzk) of the Finance Act. The present proceedings arise out of the show cause notice for the subsequent period from 01.04.2015 to 31.03.2016 - Appeal allowed.
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