2019 (6) TMI 124

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..... whereas the major part of the demand relates to Beauty Parlour Services. 2. As regards renting of immovable property services, learned Consultant appearing for the appellant submits that appellant is a proprietary concern of one Shri Varun Ratra. He admits that the appellant owns some property, which has been given by them on rent and they are liable to pay service tax under the category of renting of immovable property services. However, he submits that sh. Varun Ratra, who is Prop. Of M/s Clinic Dermatech has already discharged the service tax liability in respect of the rented premises. He further clarifies that initially, by mistake, shri Varun Ratra as also proprietory concern got themselves registered with the Service tax Department .....

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..... ns made in the order. 5. As regards the demand of service tax under the category of Beauty Parlour Service, the learned Consultant 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. The same are medically related services which are primarily for improvement of the skin. The same are carried out with the surgical instruments and cannot be held to be ordinary beauty parlour services. He also submits that the cosmetic and plastic services were introduced into the service tax net w.e.f. 01.09.2009 and wherever surgery has taken place, they have discharged their service tax liability under the said category though they have g .....

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..... tand that they are working under the medical doctors and the Dermatologists is also required to be examined. Their activities have to be classified in the light of the declaration of law by the Tribunal in the above referred case. Inasmuch as we have already remanded the matter in respect of renting of immovable property services, we remand the said part also relatable to Beauty Parlour services to the adjudicating authority for fresh examination. Needless to say that the appellant would be given an opportunity to putforth their case before him. We make it clear that we have not gone into the merits of the case and all the issues including the issue of limitation is kept open. (Dictated and pronounced in open Court).
Case laws, Decisio .....

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