https://www.taxtmi.com/caselaws?id=774939 Extended limitation under section 73(1) of the Finance Act, 1994 could not be invoked because the Department failed to establish suppression, wilful misstatement or intent to evade tax; the assessee had disclosed its activities and corresponded with authorities, so the notice was time-barred. Enrolment, collection, processing and storage of umbilical cord blood stem cells were treated as healthcare services because they were intrinsically connected with diagnosis, treatment or care; the exemption under Notification No. 25/2012-Service Tax applied, and Notification No. 4/2014-Service Tax was treated as clarificatory for pending disputes. Since the demand failed and the services were exempt, interest and penalties were not leviable, and the deposited amount was refundable. en-us Mon, 14 Jul 2025 00:00:00 +0530 Fri, 28 Nov 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774939 Extended limitation under section 73(1) of the Finance Act, 1994 could not be invoked because the Department failed to establish suppression, wilful misstatement or intent to evade tax; the assessee had disclosed its activities and corresponded with authorities, so the notice was time-barred. Enrolment, collection, processing and storage of umbilical cord blood stem cells were treated as healthcare services because they were intrinsically connected with diagnosis, treatment or care; the exemption under Notification No. 25/2012-Service Tax applied, and Notification No. 4/2014-Service Tax was treated as clarificatory for pending disputes. Since the demand failed and the services were exempt, interest and penalties were not leviable, and the deposited amount was refundable. Case-Laws Service Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774939