Removal of unwanted hair - taxable service?
BEAUTY is in the eye of the beholder. If the beholder is a taxman, all that is done to improve your looks is a taxable service. Even though Board had clarified that the 'Beauty Treatment' does not include plastic/cosmetic surgery done to improve appearance, as they are not the kind of service provided by the beauty parlours, this issue reached the Tribunal by way of an appeal by Revenue.