No Service Tax on Bariatric Surgery as same is Life-Saving Procedure

Mohak Hi Tech Speciality Hospital Vs Commissioner Of Central Excise (CESTAT Delhi) The issue under consideration is whether service tax can be imposed on bariatric surgery even if it is a life-saving procedure? CESTAT states that from the explanation given by the Noticee in their written submission regarding Bariatric Surgery and perusal of the above mentioned documentary evidence submitted by the Noticee along with the clarification issued by the CBEC vide letter dated 06-09-2009, CESTAT am of a considered view that Bariatric Surgery cannot be considered as a Cosmetic or Plastic Surgery, and ...