STO 2008 CESTAT 541
Service Tax: Activity of laser treatment for curing physical disorders/deformities and for removal of facial and body hairs: Beauty treatment service: Scope and liability: Appellate authority had given a detailed and reasoned findings, which cannot be faulted upon. Taking note of Board Circular B/11/1/2002-TRU dated 01.8.2002 which clarify that – “beauty treatment services covers the beauty treatment such as facial, manicure, pedicure and other make-ups provided by beauty parlour". However, it does not include hair cutting and shaving and further it does not include physical surgery/ cosmetic surgery done to improve appearance,” The laser treatment given by the respondent is near to the cosmetic surgery treatment. Further, in view of the factual position that such treatment has to be given either by doctors or under their supervision and guidance, which does not stand reverted by the Revenue, it has to be held that the same is a cosmetic surgical services.(Para 5).
Revenue appeal rejected.