Service tax liability of a service

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prasanna (Querist)
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20 April 2013 After the applicability negative list for service tax liability,
Is hair transplantation service covered under any liable service if yes under which service does it come and what is the treatment?

CA Vipin Jain

CA Vipin Jain (Expert)
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20 April 2013 there is exemption for healthcare services in mega exemption notification, but hair transplantation for beauity purpose is not exempt. If hair transplantation is done to restore or to reconstruct anatomy of functions of body affected due to congenital defects, developmental abnormalities, injury or trauma.

So if hair transplantation is for fashion only then taxable but of part of treatment of any diseases, illness etc. then exempt.

Pls. discuss with your consultant before relying on above opinion.

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prasanna

prasanna (Querist)
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20 April 2013 under which service it is to be categorized.

CA Vipin Jain

CA Vipin Jain (Expert)
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20 April 2013 In my opinion should be under "Health Services"

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