Dr. Mohit Bhandari, a bariatric surgeon from Indore, had appealed against this Service tax Imposed by saying Bariatric surgery Was Life saving process.
A large bench of the Customs Excise and Service Tax Appeal Tribunal (CESATAT), Delhi, on Wednesday ruled that the service tax cannot be applied to bariatric surgery as it is a life-saving procedure, not a cosmetic one. The tribunal said bariatric surgery is for people who have health issues such as type-2 diabetes, hypertension, sleep apnea and coronary artery disease, which are due to their overweight, and are different from weight loss procedures such as liposuction.
The order was then passed Dr. Mohit BhandariThe bariatric surgeon, who runs the charming Hitech Specialty Hospital in Indore, moved the tribunal in 2015 against the service tax levied on him under the Finance Act. Dr. Bhandari was one of the 15 bariatric surgeons, including some from Mumbai, who appealed to the Delhi and Mumbai tribunals for relief from the service tax imposed on them.
As part of his appeal, Dr. Bhandari presented various studies conducted in India and abroad, which showed that cosmetic surgery and weight loss surgery are two different procedures. A study in Cleveland found that weight loss surgery resulted in a solution to type 2 diabetes in 95% of patients, obstructive sleep apnea in 98%, joint pain in 0% of joints and lipid disorder in ip per cent.
“Obesity is a disease,” he told the Mirror. We have a lot of patients whose lives change after undergoing bariatric surgery. In addition to losing weight, many of their absurdities associated with obesity disappear. This shows that bariatric surgery is used to treat obesity and associated medical ailments, and it is not cosmetic surgery. Those who go through the process suffer from life-threatening diseases. Many are not even able to walk. Most of these patients also have other problems related to obesity, such as type-2 diabetes, hypertension, arthritis, lipid disorders and obstructive sleep apnea. ”
(L) Dr. Mohit Bhandari; Iman Ahmed, an Egyptian citizen and the world’s heaviest woman, underwent bariatric surgery in Mumbai in April 2017. He died in Abu Dhabi in September of that year.
He added, “The person selected for this surgery should also have a body mass index above 32.5 with co-disability. The surgery is performed as per the guidelines issued by the Asia Pacific Chapter of the International Federation for Obesity and Metabolic Disorder Surgery, which is supported by the Obesity Surgery Society of India. I did not pay service tax because I save the lives of my patients. ”
The tribunal observed that bariatric surgery is a procedure by which a patient’s ability to eat is restricted, resulting in weight loss for the control of obesity-related diseases. It has also been observed that other weight loss procedures such as liposuction involve the removal of excess fat from specific target areas to improve body shape.
“Therefore, the appellant argues that bariatric surgery is clearly different from plastic or cosmetic surgery in that it is intended to reduce the weight of a very obese person and thus, the treatment and prevention of various diseases … while plastic or cosmetic surgery. The aim is to improve the external shape and body appearance, ”the bench said.
It added, “The purpose of surgery is not to improve a person’s appearance but to treat the underlying cause of the disease. Bariatric surgeries are performed by appeals as life-saving surgeries and as a treatment and cure for life-threatening diseases. This is in the nature of ‘healthcare services’, which are not taxable under the Finance Act both before and after July 1, 2012. ”
What a new normal look
Masks, facial ield, screens
Coronavirus is still very much here. But cities and nations have begun to ‘unlock’ or try to reopen and reopen places and activities heavily affected by the Covid 19 epidemic. On September 14, some schools in Italy, Portugal and Zimbabwe returned to school for the first time since March 2020. In some other countries, such as Germany, Vietnam, Serbia, schools were previously reopened, but teachers and administration are continuing. Take a look. Eating out also feels very different now. PPE kits for getting a haircut are new common. In metros, every other meeting is crossout and the wedding is virtually underway. In this photo feature, we will give a glimpse of how the world has found its own way of defining the ‘new common’ as nations try to get out of the body-hurting countries as people and economies are affected. Photo by Chetan Shivkumar / BCCL
25 MPs tested positive for coronavirus
At least 25 MPs have tested positive in the mandatory tests taken before the start of the 18-day parliamentary session. A photo taken in the Lok Sabha shows what looks like a new normal in Parliament. MPs wear masks, facial shawls and have a screen separating seat in the House. Photo: ANI
Social distance in Kolkata Metro
Every other seat is to be vacated in the metro and will be marked with a cross. This picture was taken inside the Kolkata Metro. Photo by Kaushik Roy / BCCL
A new way of saying ‘I do’
Wedding guest Christian Wilmot livestream at the behest of Gary Cheng and Sakiko Honda. They were married on July 4 at the Marylebone Old Town Hall in London, England. Wedding venues in the United Kingdom were closed months ago. Photo: Getty Images
London Wedding
So what if all their friends can’t get involved. They stay alive at the wedding so their friends can still catch them fasting and virtually join in the celebration. Amidst so many changes in our ‘new normal’, marriage has also become virtual. Initially, wedding venues in the UK were closed for three months. Photo: Getty Images
Schools reopen in Zimbabwe
On Monday, September 14, 2020, a student checked his temperature at the entrance of a private school in Harare. Zimbabwe’s schools have reopened for exam classes after being closed for nearly six months due to the COMD-19 epidemic. AP Photo
Italy: Schools reopen after 6 months
The primary school ‘Aquedotti’ reopened on Monday, its four classes went to the parish to increase spaces and guarantee social distance between students. This is a common move by Italy after schools closed in March because the coronavirus has literally shut down the country. For 6 months, schools remained closed as Italy’s healthcare system contracted the deadly virus. In this photo, a teacher greets students in San Polycarpo County on September 14, 2020 in Rome, when Italian schools reopened. AP Photo / Alessandra Tarantino
Social distance in Serbian school
School children study in a PE class on the first day of the new school year, September 1, 2020, in the Jaganzilla district of Serbia. Serbia went into lockdown in March and it was too early amid public outrage over the imprisonment and despite a doctor’s warning. Photo: Getty Images
Can you guess what this is?
Don’t let the shades of gray get you down. These are the social distance lines of customers waiting in line to access the IKEA store in War Rington, United Kingdom on June 1, 2020. Large queues of people opening the store and traffic on nearby roads were seen as it reopened after the epidemic. Lockdown. The furniture and houseware chain reopened its stores across England and Northern Ireland subject to many restrictions, shutting down its restaurants and forcing customers to shop alone. Photo: Getty Images
Vietnam allows local tourists to travel
After the Vietnamese government eased the lockdown after an outbreak of coronavirus disease (Covid-19) on May 31, 2020 in Hong Kong, Kwang Ninh Province, Vietnam, Vietnamese tourists posed for photographs on a boat on Ha Long Bay. Although some restrictions remain in place, Vietnam has lifted restrictions on domestic travel, certain recreational facilities and non-essential businesses to revive its economy. Photo: Getty Images
The Bengaluru temple is ready
With the state government announcing concessions to open temples for devotees, the social distinguishing boxes for disinfecting and spraying pesticides on idols of gods and goddesses at the Kailasa Vaikuntha Mahakshetra temple in Rajajinagar on September 12 were in full swing. Photo by Ananta Subramaniam K / MMCL
The temples begin preparations for the new common
With the state government announcing concessions to open temples for devotees, the social distinguishing boxes for disinfecting and spraying pesticides on idols of gods and goddesses at the Kailasa Vaikuntha Mahakshetra temple in Rajajinagar on September 12 were in full swing. Photo by Ananta Subramaniam K / MMCL
Berlin Open Air Theater
Visitors watch the movie at the Out Open Air Cinema, which sold out on June 05, 2020 in Berlin, Germany. Cinema and other open-air programs with a maximum of 200 people are allowed in the German capital from June 2, as part of the simple resort adjustments. The move has led to a massive easing across the country, with stores, restaurateurs, rents and cafes reopening, although there are some restrictions to prevent people from gathering. Photo: Getty Images
Zero contact order in restaurants in Delhi
Contactless ordering will be the new norm. Some restaurateurs are ready with zero contact ordering, where customers can use their smartphones to scan menus, use QR codes to place orders and make money, and even pay – all guaranteed that they Minimal interaction with anyone outside of the diner at Rest to Rent. With. Photo by Anindya Chattopadhyay / BCCL
Tenny Sandren in Italy
Tennis Sandgren of the United States wears a face mask as he wears a coin before his qualifying round match against Portugal’s Joao Sosa during the first day of the Internazionale BNL de Italico on September 14, 2020 in Rome, Italy. Is. . Photo: Getty Images
The restaurant is open in Chile
On September 2, 2020, at the reopening of a restaurant in Santiago, Chile, a waiter with a protective face, head, face shield and disposable gloves serves guests. The Chilean Ministry of Health has authorized the reopening of restaurants with outdoor dining to reopen options and other non-essential businesses in some areas of the Chilean capital. AP Photo
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