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- Whether Melasma and Birth Mark Treatment are exempt under health care service or taxable under cosmetic and plastic surgery ?
Whether Melasma and Birth Mark Treatment are exempt under health care service or taxable under cosmetic and plastic surgery ?
TRT-2026-813
Issue Favourable to Tax Payer ?:- yes
Held - Services rendered by the appellant assessee in respect of Melasma, Birth Mark Treatment are held falling Health Care Services under clause 2(t) of the notification No. 25/2012 as amended. Hence the said activities are not taxable under the cosmetic and plastic surgery and are exempted from payment of service tax both before and after 01.07.2012.
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