Judgment briefs
Supreme Court of India

M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -III

Finance Act, 1994 – Exemption notification – “Healthcare Services”

Allowed
Court
Supreme Court of India
Decided
14 Jul 2025
Citation
[2025] 8 S.C.R. 70
Case no.
CIVIL APPEAL No. 3816/2025
Bench
J.b. Pardiwala, R Mahadevan

Issue for consideration

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.

Judgment PDF: M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -III
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