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2018 (2) TMI 1681 - CESTAT NEW DELHIBusiness Support Services - testing and analysis of newly developed drugs on human participants - The claims of the appellant are that these are clinical trial operations, exempted from service tax in terms of N/N. 11/2007-ST dated 01/03/2007 - Held that: - the appellant are directly engaged in the activities of conducting clinical trial studies. They did obtain no objection approval from the concerned drug authorities in India. These services are in fact provided in terms of agreement with M/s Merck, USA who paid the consideration in convertible foreign exchange. The beneficiary of service as per the terms of the agreement is M/s Merck, USA - it is clear that these services are for delivery and consumption of an entity located outside India. Appeal allowed - decided in favor of appellant.
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