Supreme Court of India
M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -iii
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the foregoing reasons, the impugned order is set aside in its entirety.
Judgment, page 33
From the headnote
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 thus, whether eligible for exemption from payment of service tax during the said period. Headnotes† Finance Act, 1994 – Exemption notification – “Healthcare Services” – Exemption from payment of service tax – Entitlement to – Services of enrolment, collection, processing, and storage of umbilical cord blood stem cells, provided by the appellant, if fell within
Authorities it was built on
- 1993 Lucknow Development Authority v. M.K. Gupta
- 1989 Padmini Products v. Collector of Central Excise, Bangalore
- 1989 Collector of Central Excise, Hyderabad. v. Chemphar Drugs & Liniments, Hyderabad.
- 1988 Collector of Central Excise, Bombay-i & Anr. v. Parle Exports (p) Ltd.
- 1975 Commissioner of Income Tax (central) Delhi v. Harprasad & Co. (p) Ltd.
- 2008 K.P. Mohammed Salim v. Commissioner of Income-tax, Cochin
- 2006 Commissioner of Central Excise, Chandigarh v. M/s. Punjab Laminates Pvt. Ltd.
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