Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Healthcare Services vs Cosmetic Surgery | Exemption Under Mega Notification Hinges on Purpose of Treatment : Customs, Excise & Service Tax Appellate Tribunal
CESTAT clarifies that services like hair transplant and vitiligo treatment qualify as healthcare if aimed at restoring bodily function, not mere beautification. Key exemption rules under Notification 25/2012-ST.