Exempts the taxable service provided by a Clinical Research Organization approved to conduct clinical trials by the Drugs Controller General of India - 011/2007 - Service Tax

Service Tax Exemption for clinical trial services by approved CROs, exempting testing and analysis for drug safety and efficacy.

Exempts taxable services provided by a Clinical Research Organization approved by the Drugs Controller General of India for testing and analysis of newly developed drugs, including vaccines and herbal remedies, on human participants to ascertain safety and efficacy, relieving such services specified in sub clause (zzh) of clause (105) of section 65 from service tax under section 66, under the Central Government's power in section 93(1) of the Finance Act, 1994; later rescinded by Notification No. 34/2012.