Supreme Court · 2025 INSC 841 · Decided 14 July 2025
M/S Stemcyte India Therapeutics PVT. LTD. v. Commissioner of Central Excise and Service Tax, Ahmedabad -Iii
- Court
- Supreme Court of India
- Citation
- 2025 INSC 841 · [2025] 8 S.C.R. 70
- Case number
- CIVIL APPEAL No. 3816/2025
- Decided
- 14 July 2025
- Bench
- J.B. PARDIWALA, R MAHADEVAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Whether the services of enrolment, collection, processing, and storage of umbilical cord blood stem cells, provided by the appellant fell within the scope of "Healthcare Services" during the disputed period and for exemption from payment of service tax during the said period. Finance Act, 1994 - Exemption notification - "Healthcare Services" - Exemption from payment of service tax - Entitlement to - Services of enrolment, collection,
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