https://www.taxtmi.com/caselaws?id=265583 The Tribunal ruled in favor of the appellant in a case concerning the tax liability of Clinical Trial/Research Services provided to pharmaceutical companies. It held that the services did not fall under "Technical Testing and Analysis" prior to the retrospective addition of an Explanation. The Tribunal determined that the Explanation did not have retrospective effect and set aside the orders confirming tax liability, interest, and penalties. Consequently, the appeals were allowed, relieving the appellant from the tax obligations imposed by the revenue authorities. en-us Fri, 07 Aug 2015 00:00:00 +0530 Mon, 29 Feb 2016 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265583 The Tribunal ruled in favor of the appellant in a case concerning the tax liability of Clinical Trial/Research Services provided to pharmaceutical companies. It held that the services did not fall under "Technical Testing and Analysis" prior to the retrospective addition of an Explanation. The Tribunal determined that the Explanation did not have retrospective effect and set aside the orders confirming tax liability, interest, and penalties. Consequently, the appeals were allowed, relieving the appellant from the tax obligations imposed by the revenue authorities. Case-Laws Service Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265583