BEAUTY TREATMENT
Court :
CESTAT, BANGALORE BENCH
Brief :
Citation :
CESTAT, BANGALORE BENCH
Commissioner of Central Excise, Mangalore
v.
Beau Monde’s Clinic
Section 65 of the Finance Act, 1994 - Beauty treatment - Whether sale of wigs and repair of wigs does not come within ambit of ‘Beauty treatment’ - Held, yes - Whether where assessee was only selling wigs and carrying on Electro Homeopathy Consultation, assessee was not carrying out activity of ‘Beauty treatment’ - Held, yes [Para 4]
Ravikumar.G
Published in Community & General
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