Hair Transplant is a cosmetic surgery & liable to service tax levy

Dr Sanjiv Arunchandra Vasa Vs C.S.T. (CESTAT Ahmedabad) Hair loss is a normal process which affects almost every person at some stage of life sooner or later. We can understand that genes play a role in preserving hair to humans and when a person lose hair at some stage of life it can be a combination of genes, life style and environmental processes. In fact, every disease in a body which is not due to injury or trauma can be due to a faulty genes. In our view, the test before us is to examine whether Hair Transplant is a medical procedure which fits into exclusion categories of definition of ...