Dec 23, 2009
Service tax has been imposed on cosmetic surgery and plastic surgery services by the Finance (No. 2) Act, 2009 with effect from 1st September, 2009 vide Notification No 26/2009-ST dated 19.8.2009.Earlier the intention of the Government seemed to be to treat the medical profession as service in public domain and hence medical profession was kept out of the purview of service tax. This can be seen from the fact that CBEC had earlier clarified vide Circular B. No. 11/1/2002 TRU dated 01.08.2002 that cosmetic surgery or plastic surgery to improve appearance would not be liable to service tax under the category of beauty treatment services. The introduction of this service category seems to be an attempt by the Government to gradually bring in a wide range of services that are provided by the medical fraternity into the tax net.
Read more: http://www.taxguru.in/service-tax/surgeons-and-service-tax.html#ixzz0b5EqKYJV
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