SC on Health Services Interpretation & Extended Limitation Period invocation

Stemcyte India Therapeutics Pvt. Ltd. Vs Commissioner of Central Excise And Service Tax (Supreme Court of India)

SC order on What is the interpretation of Health care services and grounds for invocation of extended period of limitation

The Ld Judges in this case were dealing with services of enrolment, collection, processing and storage of unbiblical cord blood stem cells and claim by the assessee that they were health care services and thus exempt from service tax. Earlier CESTAT had held that the stem cells were not used for treating regular illness and th

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