As ST demands were computed in respect of each skin treatment/procedure, therefore, Commissioner ought to have examined each one of them and decided matter
THE respondent is providing certain treatments/procedure relating to skin.
SCNs were issued to the respondent in respect of different outlets of theirs on the ground that these treatments/procedures are nothing but beauty treatment services and would, therefore, fall under section 65(17) of the Chapter V of the FA, 1994.
Based on the submission made by the 'clinic' that the services provided by them are medical services and, therefore, not chargeable to service tax the Commissioner of Service Tax, Mumbai dropped the demands one after the other on 19th, 20th & 21st August, 2008.
Deeply aggrieved with this 'treatment' meted out to its SCNs, the Revenue is before the CESTAT and inter alia submits that certain treatments/procedures provided by the respondents have not been discussed at all by the Commissioner in his orders but whole of the demands have been dropped.
Inasmuch as -
+ In appeal no. ST/234/08, demands were in respect of 13 treatments/procedures, Commissioner has discussed only 9 treatments/procedures and dropped the entire demand.
+ Similarly, in appeal no. ST/235/08, 20 treatments/procedures were involved but Commissioner has discussed only 10 treatments/procedures and dropped the demand in respect of all the 20 treatments/procedures.
+ So also, in appeal no. ST/236/08, 13 treatments/procedures were involved but Commissioner has discussed 9 treatments/procedures and dropped the demand in respect of all the treatments/procedures.
The Bench found merit in the contention of the Revenue since demands were computed in respect of each treatment/procedure. Accordingly, all the three appeals filed by the Revenue were allowed by setting aside the orders of the adjudicating authority. The Bench directed the Commissioner to examine the remaining treatments/procedures and thereafter decide the matter.
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