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Home / Health / Cosmetic surgery is not a cosmetic procedure, tax court rules

Cosmetic surgery is not a cosmetic procedure, tax court rules



Dr. Mohit Bhandari, a specialist surgeon from Indore, has appealed against service tax impose on him, say pathology Is one life-saving procedures.

The larger panel of the Court of Appeals for Customs Tax and Service Tax (CESTAT), Delhi, on Wednesday ruled that a service tax cannot be levied on episiotomy as it is a procedure. save lives, not aesthetics. The court declared that weight loss surgery is for people with health problems like type 2 diabetes, hypertension, sleep apnea and coronary artery disease, which stem from their excessive weight, and others. with weight loss procedures like liposuction.

Order has been passed after Dr. Mohit Bhandari, a specialist surgeon who runs the Mohak Hitech Specialty Hospital in Indore, moved the court in 201

5 against the service tax levied on him under the Finance Act. Dr. Bhandari is one of 15 specialist surgeons, including several from Mumbai, who have filed an appeal with the courts in Delhi and Mumbai for their service tax concessions.

As part of his appeal, Dr. Bhandari presented various studies done in India and abroad showing that plastic surgery and weight loss surgery are two different procedures. A study done in Cleveland found that weight loss surgery helped resolve type 2 diabetes in 95% of patients, obstructive sleep apnea in 98%, joint pain in 80% and dyslipidemia in 96%.

He told Mirror, “Obesity is a disease. We have the lives of so many patients changed after they underwent mastectomy. In addition to weight loss, many of their comorbidities associated with obesity also disappeared. This suggests that genital surgery is used to treat obesity and medical related ailments, and is not cosmetic surgery. People who go through this process suffer from life-threatening illnesses. Many people can’t even walk. Most of these patients also have other problems associated with obesity, such as type 2 diabetes, hypertension, arthritis, dyslipidemia and obstructive sleep apnea.

(L) Dr. Mohit Bhandari;  Eman Ahmed, Egyptian national and the world's heaviest woman, underwent weight loss surgery in Mumbai in April 2017. She passed away in Abu Dhabi that September.

(L) Dr. Mohit Bhandari; Eman Ahmed, an Egyptian national and the world’s heaviest woman, underwent liposuction surgery in Mumbai in April 2017. She died in Abu Dhabi that September.

He added, “A person chosen for this surgery must also have a body mass index above 32.5 with comorbidities. The surgery was performed under the guidelines of the Asia Pacific Chapter of the International Federation of Obesity Surgery and Metabolic Disorders, endorsed by the Indian Association of Obesity Surgery. I don’t pay service tax because I’m saving my patients’ lives.

The trial panel found that tomography is a procedure through which a patient’s ability to eat is limited, leading to weight loss to control obesity-related diseases. It was also observed that other weight loss processes like liposuction only involve removing excess fat from specific target areas to improve body shape.

“Hence, the appellant argued that orthopedic surgery could be clearly distinguished from plastic or cosmetic surgery because it is aimed at reducing the weight of an overweight person and, therefore, treatment and prevention. prevent various diseases … during plastic or cosmetic surgery is aimed at improving the appearance and appearance of the body, ”said the bench.

It added, “The purpose of surgery is not to improve a person’s appearance but to treat the cause of the disease. Specialized surgeries are performed by the appellant as life-saving surgeries and as a treatment and treatment for life-threatening illnesses. These health services are the same in nature, not subject to tax under the Finance Act, both before and after 1 July 2012. ”

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