Service Tax on cosmetic surgeries

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Sunilkumar.P.R.

Sunilkumar.P.R. (Querist)
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30 April 2011 Can some body tell me that Sec 65(105)(ZZZZK)of levying service tax on cosmetic surgeries is still applicable or not

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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30 April 2011 Yes. Taxable under "Cosmetic and plastic surgery services". But cosmetic surgery is not exclusively defined in the act.

Some of the commonly known cosmetic surgeries are:-
1) abdominoplasty (tummy tuck);
2) letharoplasty (eyelid
surgery);
3) mammoplasty;
4) buttock augmentation and lift;
5) rhinoplasty (reshaping of nose);
6) otoplasty (ear surgery);
7) Rhytidectomy (face lift);
8) liposuction (removal of fat from the body);
9) brow lift;
10) cheek augmentation;
11) facial implants;
12) lip augmentation;
13) forehead lift;
14) cosmetic dental surgery;
15) orthodontics;
16) aesthetic dentistry;
17) laser skin surfacing etc.

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