20 April 2013
After the applicability negative list for service tax liability, Is hair transplantation service covered under any liable service if yes under which service does it come and what is the treatment?
20 April 2013
there is exemption for healthcare services in mega exemption notification, but hair transplantation for beauity purpose is not exempt. If hair transplantation is done to restore or to reconstruct anatomy of functions of body affected due to congenital defects, developmental abnormalities, injury or trauma.
So if hair transplantation is for fashion only then taxable but of part of treatment of any diseases, illness etc. then exempt.
Pls. discuss with your consultant before relying on above opinion.
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