Stem Cell Banking Services Qualify As "Healthcare Services" In Service Tax Exemption Notification : Supreme Court

16 Jul 2025, 09:47 AM

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The Supreme Court held that stem cell banking services, including enrolment, collection, processing, and storage of umbilical cord blood stem cells, constitute “Healthcare Services” which were exempted from service tax as per the notifications issued by the Ministry of Finance in 2012 and 2014 under the Finance Act, 1994.Holding so, a bench comprising Justice JB Pardiwala and Justice...

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Stem Cell Banking Services Qualify As "Healthcare Services" In Service Tax Exemption Notification : Supreme Court

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