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.