No Service Tax on Fitment of Wig & Preparation of Scalp are Incidental to Sale of Wig: Madras HC

White Cliffs Hair Studio Private Ltd Vs Additional Commissioner (Madras High Court) No Service Tax to be levied on fitment and preparation of scalp to make Wig 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. Fact...