𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗛𝗮𝗶𝗿 𝗧𝗿𝗮𝗻𝘀𝗽𝗹𝗮𝗻𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Hair Transplant is a cosmetic surgery aimed at enhancing physical appearance and is subject to service tax under 'Cosmetic and Plastic Surgery Services.'"

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Dr. Sanjiv Arunchandra Vasa 𝗜𝘀𝘀𝘂𝗲: Whether hair transplant services are subject to service tax under the Finance Act, 1994? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant, a medical practitioner, performed hair transplant services, registered under "Cosmetic and Plastic Surgery Services," and paid service tax under protest. He later contested the taxability of hair transplant services, claiming they were non-taxable.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal confirmed that hair transplantation, aimed solely at enhancing physical appearance, is taxable under "Cosmetic and Plastic Surgery Services." It ruled that such procedures do not restore bodily functions and are advertised as cosmetic enhancements, not medical treatments. The appeal was dismissed, reaffirming the service tax liability.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Dr. Sanjiv Arunchandra Vasa vs. CST-Service Tax - Ahmedabad 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.11288 of 2013 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 12 April 2023 📜 This ruling reinforces that procedures aimed at enhancing physical appearance, such as hair transplants, are subject to service tax under cosmetic surgery services.