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CGST Act IGST Act UTGST Act GST (Compensation to the States) Act Addendum to the GST Rate Schedule - 03.06.2017 101st Constitution Amendment Act, 2016 Addendum to the GST Rate Schedule - 18.05.2017 GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017 Chapter Wise Rate wise GST Schedule - 03.06.2017 Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017 Revised Threshold for Composition Scheme - 11.06.2017 IGST Exemptions Approved by the GST Council - 11.06.2017 GST Rates Approved by the GST Council - 11.06.2017 Service Tax Exemptions in GST IGST Exemption, Concession List - 03.06.2017 Composition - Rules Valuation Rules ITC - Rules Invoice, Debit & Credit Notes - Rules Payment - Rules Refund - Rules Registration - Rules Return- Rules Transition Rules Proposed CTD Document Accounts and Record Rules GST rate Schedule for Services List of Services under Reverse Charge Classification Scheme for Services Under GST Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017
Landmark Service Tax Judgment - Beauty Treatment Services

Case Laws Related

  • 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.

  • STO 2007 CESTAT 70
  • Service Tax: Beauty parlour service: Sale of hair wigs and repair of wigs: Scope & liability: The assessee was not carrying on the activity of 'beauty treatment' as defined. They were only selling wigs and carrying on Electro Homeopathy consultation. The customers come back after some time for repair of wigs and such wigs were repaired. The Revenue has taken a new ground that they were carrying on hair bonding. This was not a ground originally taken in the show cause notice. The sale of wigs and repair of wigs cannot be considered to be coming within the ambit of 'beauty treatment'.(Para 4).

    Revenue appeal rejected.





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