https://www.taxtmi.com/caselaws?id=331882 Clinical Pharmacology services performed on formulations physically made available by an overseas recipient fall within Rule 4(a) of the Place of Provision of Services Rules, 2012, because the service is rendered in respect of goods and is deemed supplied where actually performed. Clinical Research services are treated the same way when directly connected to such formulations and are taxable under Rule 4. However, stand-alone Clinical Research services not rendered in relation to those goods, and not involving the recipient's physical presence, fall outside Rule 4 and are governed by the general rule under Rule 3. en-us Tue, 12 Jul 2016 00:00:00 +0530 Wed, 12 Apr 2017 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331882 Clinical Pharmacology services performed on formulations physically made available by an overseas recipient fall within Rule 4(a) of the Place of Provision of Services Rules, 2012, because the service is rendered in respect of goods and is deemed supplied where actually performed. Clinical Research services are treated the same way when directly connected to such formulations and are taxable under Rule 4. However, stand-alone Clinical Research services not rendered in relation to those goods, and not involving the recipient's physical presence, fall outside Rule 4 and are governed by the general rule under Rule 3. Case-Laws Service Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331882