https://www.taxtmi.com/caselaws?id=76276 The SC examined the taxability of clinical trial services provided to foreign clients. The court held that services qualify as export when reports are delivered and used outside India, even if testing occurs within India. Delivery of reports abroad constitutes performance partly outside India, thus satisfying export service conditions. The court granted exemption under Notification No. 11/2007-ST, rejecting revenue's claim for service tax, and upheld the Tribunal's decision in favor of the respondents. en-us Wed, 04 Nov 2009 00:00:00 +0530 Thu, 22 May 2025 17:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76276 The SC examined the taxability of clinical trial services provided to foreign clients. The court held that services qualify as export when reports are delivered and used outside India, even if testing occurs within India. Delivery of reports abroad constitutes performance partly outside India, thus satisfying export service conditions. The court granted exemption under Notification No. 11/2007-ST, rejecting revenue's claim for service tax, and upheld the Tribunal's decision in favor of the respondents. Case-Laws Service Tax Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76276