COMMISSIONER OF CENTRAL EXCISE Vs. BEAU MONDES CLINIC

JUDGEMENT

(1.) HEARD Sri. N.R. Bhaskar, learned Counsel appearing for the appellant.

(2.) APPELLANT -Commissioner of Central Excise feeling aggrieved by the order dated 12 -6 -2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore is before us in appeal under Section 35 -G of the Central Excise Act.

(3.) THE appellant had made a demand for payment of service tax from the assessee, who is carrying on activities of Electro Homeopathy consultation and in the course of activity, allegedly it had undertaken hair bonding/hair weaving and also undertaken sale of wigs, clips, etc. According to the appellant -Revenue this activity comes under the category of beauty treatment. It was further contended by the appellant that it was not only carrying on activity of fixing wigs, but it was also selling the wigs and doing Electro Homeopathy consultancy. The Revenue presumed that such an activity would fall within the ambit of beauty treatment under the heading beauty parlour service.