𝗖𝗘𝗦𝗧𝗔𝗧 𝗛𝘆𝗱𝗲𝗿𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗮𝘅𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗼𝗳 𝗛𝗲𝗮𝗹𝘁𝗵𝗰𝗮𝗿𝗲 𝗮𝗻𝗱 𝗖𝗼𝘀𝗺𝗲𝘁𝗶𝗰 𝗧𝗿𝗲𝗮𝘁𝗺𝗲𝗻𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Melasma and Birth Mark Treatments qualify as Health Care Services and are exempt from service tax before and after 01.07.2012. Cosmetic services like Hypertrichosis and Hair Laser Comb Treatments remain taxable."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Sreyas Holistic Remedies Pvt. Ltd. (Oliva Clinics) 𝗜𝘀𝘀𝘂𝗲: Whether services provided are healthcare or cosmetic in nature. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Healthcare treatments were exempt from tax, while cosmetic treatments were taxable. A show-cause notice challenged exemptions during 2012–2016.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: Melasma and Birth Mark Treatments are exempt from service tax as Health Care Services, while Hypertrichosis and Hair Laser Comb Treatments are taxable under Cosmetic and Plastic Surgery Services. Extended limitation does not apply due to timely tax deposits, filed returns, and Revenue's reliance on maintained records.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Sreyas Holistic Remedies Pvt. Ltd. vs. Commissioner of Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 23 December 2022 📜 This ruling distinguishes healthcare from cosmetic services, exempting healthcare treatments and ensuring fair taxation compliance.