TMI BlogWhere only service of Clinical Research is provided, then such service would be not taxable under the...Where only service of Clinical Research is provided, then such service would be not taxable under the Act in light of Rule 3 of the Place of Provision of Services (POP) Rules, 2012 as the applicant renders said services to its customers and the place of provision is located outside India. - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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