Service Tax on Cosmetic Surgery/Plastic Surgery

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..... Hi experts, As per the notification No 26/2009-ST Dt 19.08.2009, the Govt has started levying the service tax on cosmetic/plastic surgeries. The department has also been given the clarification what is taxable and not taxable. The following services are only taxable; 1) Cosmetic Surgery 2) Plastic Surgery But it clarifies that, surgery or cosmetic surgery which is performed for the p .....

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..... urpose of medical treatment. In deciding the taxablity, it should be kept in mind as to what is the purpose of surgery?. If it is a medical requirement, no service tax is levied. If it has only a beautification or appearance value, service tax should be levied. The dominant intention should decide the taxability aspect of cosmetic or plastic surgery. Query: How to draw line between medical r .....

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..... equirement and beautification. Please elaborate me. Thank you - Reply By Seetharaman K C - The Reply = The exclusion provided covers surgery undertaken to restore or reconstruct anatomy or functions of the body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma. In other words only reconstructive surgery undertaken to restore one's appear .....

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..... ance, anatomy or bodily functions which are impaired due to congenital defects, developmental abnormalities, degenerative diseases, injury and trauma would be excluded. Examples could be say impairments caused by burns, fractures, or congenital abnormalities like cleft lip. - Service Tax on Cosmetic Surgery/Plastic Surgery - Query Started By: - Keshav Koparde Dated:- 8-2-2011 Service Tax - Got 1 .....

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..... Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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