TMI Blog2013 (12) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... and reports are being submitted to foreign based drugs companies. Prima facie, we do not find any service being rendered to the volunteers in connection with the testing of the drugs. The service is contained in the form of test reports which have been submitted to foreign based drugs companies. Further, the alternative plea of the appellant that the service of testing and analysis relating to ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lunteers. The said services undisputedly fall under the category of Testing and Analyses Service with effect from 1-7-2003. The department has held that since the trial and test of new drugs have been taken place in India, the service cannot be treated as having been exported and the demand stands confirmed and equal amount stands imposed as penalty. 4. The learned Advocate for the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings and reasoning contained in the impugned order. 6.1 We have carefully considered the submissions from both sides and perused the records. The testing of new drugs has been done in India with the help of volunteers and reports are being submitted to foreign based drugs companies. Prima facie, we do not find any service being rendered to the volunteers in connection with the testing of the dr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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