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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Where only service of Clinical Research is provided, then such ...

Service Tax

September 3, 2016

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

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