M/S. Stemcyte India Therapeutics Pvt ... vs C.C.E. And St, Ahmedabad - Iii

The Supreme Court examined whether the services related to enrolment, collection, processing, and storage of umbilical cord blood stem cells provided by the appellant fell within the scope of 'Healthcare Services' under service tax law. The appellate tribunal had upheld the authorities' decision that these services did not qualify as healthcare services, thereby making the appellant liable for service tax, interest, and penalties. The court analyzed the nature of the services and the legal definition of healthcare services, ultimately affirming the tribunal's order. The judgment clarifies the scope of taxable healthcare services in the context of stem cell banking and related activities.