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Service tax exemption available to stem cell banking services: Supreme Court
Case Law Details
- Case Name
- Stemcyte India Therapeutics Pvt. Ltd. Vs Commissioner of Central Excise And Service Tax (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Stemcyte India Therapeutics Pvt. Ltd. Vs Commissioner of Central Excise And Service Tax (Supreme Court of India)
Supreme Court held that stem cell banking services constitutes a healthcare services as defined under the exemption notification dated 20.06.2012 and hence exempted from payment of service tax. Accordingly, appeal allowed and order set aside.
Facts- The present appeals have been preferred by the appellant / assessee challenging the common Final Order dated 02.08.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal [CESTAT].
By the impugned order, th...
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