2018 (12) TMI 2005 - SCH - Service Tax

Business Support Services - testing and analysis of newly developed drugs on human participants - Exemption under Notification 11/2007-ST - Qualification for export of service criteria - As decided by CESTAT 2018 (2) TMI 1681 - CESTAT NEW DELHI activities are initiation of trial sites monitoring trial monitoring site management query response and coordinate with M/s Merck USA etc. Perusal of these details clearly reveal 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. In the face of such factual details we find that the findings recorded in the impugned order is neither factually nor legally tenable. The appellants activities are clearly covered by the exemption under Notification 11/2007-ST dated 01/03/2007. HELD THAT - Delay condoned. Admit.

Summary

The Supreme Court of India condoned delay and admitted the case. Petitioner represented by Mr. Vikramjit Banerjee, ASG. No representation for the respondent.