https://www.taxtmi.com/caselaws?id=236564 Clinical trial services were treated as technical testing and analysis services under the Finance Act, 1994, and were regarded as export where the service was completed by delivery of the study report and certificate to the foreign client outside India. Rule 3 of the Export of Services Rules, 2005 was applied to require performance outside India, or delivery and use outside India with consideration received in convertible foreign exchange. On those facts, the service satisfied the export conditions and was not liable to service tax. en-us Wed, 12 Dec 2012 00:00:00 +0530 Sat, 31 Aug 2013 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236564 Clinical trial services were treated as technical testing and analysis services under the Finance Act, 1994, and were regarded as export where the service was completed by delivery of the study report and certificate to the foreign client outside India. Rule 3 of the Export of Services Rules, 2005 was applied to require performance outside India, or delivery and use outside India with consideration received in convertible foreign exchange. On those facts, the service satisfied the export conditions and was not liable to service tax. Case-Laws Service Tax Wed, 12 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236564