{"id":2249,"date":"2025-09-09T11:32:28","date_gmt":"2025-09-09T11:32:28","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2249"},"modified":"2025-09-09T11:33:18","modified_gmt":"2025-09-09T11:33:18","slug":"misc-sc-judgement-dated-17-07-2025-health-services-interpretation-and-extended-limitation-period-invocation","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/misc-sc-judgement-dated-17-07-2025-health-services-interpretation-and-extended-limitation-period-invocation\/","title":{"rendered":"Misc, SC Judgement  Dated 17\/07\/2025 &#8211; Health Services interpretation and extended limitation period invocation\u00a0"},"content":{"rendered":"\n<p>Case of Stemcyte India Therapeutical Pvt Ltd vs Commissioner of Central excise and Service Tax,\u00a0<em>SC Judgement Dated 14<sup>th<\/sup>\u00a0July 2025.<\/em>\u00a0The apex court held that the activity of enrolment, collection, processing, and storage of umbilical cord blood stem cells fell within the scope of exempted \u201cHealthcare Services\u201d and therefore, was not liable to service tax. in the absence of fraud, collusion, wilful misstatement, or suppression of facts with an intent to evade payment of service tax, the invocation of the extended period of limitation, is wholly unwarranted. Mere non-payment of service tax, by itself, does not justify the invocation of the extended limitation period.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1NWTy5d8F3Lxl_wgwgofv16VXJ3bDPC5l\/view?usp=sharing\"><em>(Link: SC Judgement Dated 14\/07\/2025)&nbsp;<\/em><\/a><em>&nbsp;<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Stemcyte India Therapeutical Pvt Ltd vs Commissioner of Central excise and Service Tax,\u00a0SC Judgement Dated 14th\u00a0July 2025.\u00a0The apex [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[78,97],"tags":[],"class_list":["post-2249","post","type-post","status-publish","format-standard","hentry","category-misc","category-misc-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Misc, SC Judgement Dated 17\/07\/2025 - Health Services interpretation and extended limitation period invocation\u00a0 - Bhatia Bhola &amp; 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