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TMI Blog2018 (12) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Shri Gagan Tiwari, learned counsel for the appellant. Shri Amol Shrivastava, learned counsel on behalf of Central Goods and Service Tax Excise and Customs. 1. The appellant before this court has filed this appeal being aggrieved by order dated 05.07.2018 passed in ST/A/52429/2018-CU[DB] by Custom, Excise and Service Tax Appellate Tribunal. 2. Learned Senior counsel Shri Sumit Nema, has argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the learned Commissioner of Central Excise and Customs after taking into account the notification has arrived at a conclusion that no service tax can be imposed upon the petitioner organization. He has stated that thereafter department went an appeal and the Appellate Tribunal has reversed the findings arrived at by the learned Commissioner. He has stated that the present appellant has been sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of time, they will take action against other persons also. He has stated that the petitioner is only an investigator and the question of grant of benefit of the notifications referred by the learned Senior Counsel does not arise. 4. This Court after taking into account the material available on record, is of the opinion that the present appeal certainly deserves to be admitted on the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te and principal investigator and not a Clinical Research Organization is contrary to Good Clinical Practice Guidelines issued by Central Drug Control Organization, Directorate General of Health Service, Government of India? 5. It has also been argued by the learned Senior Counsel that as the order passed by the Commissioner was in his favour and there was a departmental appeal, the question of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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