Beauty treatment includes hair cutting, hair dyeing and hair dressing, face and beauty treatment, cosmetics treatment, manicure, pedicure or counseling services on beauty, face care or make up or such similar services.

Beauty parlour – It refers to any establishment providing the beauty treatment services.

The details of taxability of service tax are as under –

Date from which such service is taxable – 16^th August, 2002

Service provider – A beauty parlour

Service receiver – Any person

Scope of taxable services – Any service provided to any person, by a beauty parlour in relation to beauty treatment.

Services not covered – A few services are not covered under the taxable services which are –

• Laser treatment for facial or body hair – Laser treatment given under the supervision of doctors for curing physical disorders/ deformities and removal of facial and body hair has to be held as ‘cosmetic surgical service’ and hence not taxable as beauty treatment services.
•  Hair bonding/ hair weaving and sale of wigs, clips etc is not beauty treatment service.
• Sale and repair of wigs – Sale and repair of wigs is not taxable as ‘beauty treatment’ service.

Note: Earlier taxable service does not include plastic surgery/cosmetics surgery done to improve appearance, as these are medical services. But now since cosmetic and plastic surgery is taxable, the clarification ic not valid w.e.f. 1-09-2009.