Service Tax not Payable on Clinical Trial on Drugs Supplied by Foreign Service Recipient: CESTAT [Read Order]
The Bench held that the activity of clinical trial on the drugs supplied by the foreign service recipient to the appellant amounts to export of service, hence, same is not liable to service tax
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has observed that no service tax is payable on the activity of clinical trials on the drugs supplied by the foreign service recipient. During the course of the audit of the appellant’s record, it was noticed that the appellant, Veeda Clinical…
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