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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Taxability - Whether bariatric surgery which the appellant ...


Bariatric Surgery for Medical Conditions Not Taxable u/s 65(105)(zzzzk) of Finance Act, 1994.

November 6, 2020

Case Laws     Service Tax     AT

Taxability - Whether bariatric surgery which the appellant performs would be cosmetic surgery or plastic surgery so as to be taxable u/s 65(105)(zzzzk) of the Finance Act, 1994 - t 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 - AT

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