https://www.taxtmi.com/caselaws?id=76132 Clinical trial, testing and analysis services were treated as export of services because the service was completed only on delivery of the report to clients outside India, and the report was also used outside India. On that basis, the services were regarded as partly performed outside India and as satisfying the export conditions under the notified exemption. The Tribunal followed its earlier decision between the same parties on the identical issue, so the service tax demand and penalty did not survive and the assessee was entitled to the exemption. en-us Mon, 17 May 2010 00:00:00 +0530 Fri, 29 Oct 2010 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76132 Clinical trial, testing and analysis services were treated as export of services because the service was completed only on delivery of the report to clients outside India, and the report was also used outside India. On that basis, the services were regarded as partly performed outside India and as satisfying the export conditions under the notified exemption. The Tribunal followed its earlier decision between the same parties on the identical issue, so the service tax demand and penalty did not survive and the assessee was entitled to the exemption. Case-Laws Service Tax Mon, 17 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76132