https://www.taxtmi.com/caselaws?id=756693 CESTAT Ahmedabad held that stem cell/umbilical cord blood banking services were taxable under service tax. The appellant argued for exemption under Notification No. 25/2012-ST and claimed retrospective application of Notification No. 04/2014-ST. The tribunal rejected retrospective application, following Madras HC precedent in Life Cell International case, ruling that amending notifications cannot be applied retrospectively without express provision. Extended limitation period was upheld due to appellant's wilful default in registration and return filing despite departmental insistence. Circular No. 334/03/2014-TRU was held non-clarificatory and cannot expand legislative mandate. Appeal dismissed. en-us Fri, 02 Aug 2024 00:00:00 +0530 Tue, 06 Aug 2024 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756693 CESTAT Ahmedabad held that stem cell/umbilical cord blood banking services were taxable under service tax. The appellant argued for exemption under Notification No. 25/2012-ST and claimed retrospective application of Notification No. 04/2014-ST. The tribunal rejected retrospective application, following Madras HC precedent in Life Cell International case, ruling that amending notifications cannot be applied retrospectively without express provision. Extended limitation period was upheld due to appellant's wilful default in registration and return filing despite departmental insistence. Circular No. 334/03/2014-TRU was held non-clarificatory and cannot expand legislative mandate. Appeal dismissed. Case-Laws Service Tax Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756693