No Service Tax to be levied on fitment and preparation of scalp to make Wig

Last updated: 25 August 2022
Quick Summary
The Madras High Court has ruled that service tax cannot be levied on the incidental services involved in fitting a wig and preparing the scalp for it. The court determined that the primary component of the transaction is the sale of the wig itself, with the preparation and fitment services being secondary and aimed at facilitating the use of the product. Clients can purchase a wig without these additional services.

Court :
Madras High Court

Brief :
The Hon’ble High Court of Madras in the matter of M/s White Cliffs Hair Studio Private Ltd v. Additional Commissioner, Office of the Principal Commissioner of CGST and Central Excise, Chennai [WP.No.12198 of 2019 dated July 08, 2018] set aside the order passed by the Revenue Department and held that no Service Tax to be levied on incidental services including fitment of the wig and the preparation of the scalp to receive the wig.

Citation :
WP.No.12198 of 2019 dated July 08, 2018

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