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).
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).