Service Tax on cosmetic surgeries

This query is : Resolved 

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

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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