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Indian Service Tax

Clarifications

Point III. Beauty Parlours

The definition of Beauty Parlour States that it means en establishment providing beauty treatment services. What is the significance and implication of the word "establishment"?

Reply

The Chairman replied that there is no special significance of the word "establishment" which has to be understood as is understood in common parlance.

(Authority: RAC on 6.9.2002 of Vadodara Commissionerate)