https://www.taxtmi.com/highlights?id=31047 Where only service of Clinical Research is provided, then such service would be not taxable under the Act in light of Rule 3 of the Place of Provision of Services (POP) Rules, 2012 as the applicant renders said services to its customers and the place of provision is located outside India. - AAR en-us Sat, 03 Sep 2016 23:20:07 +0530 Sat, 03 Sep 2016 23:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31047 Where only service of Clinical Research is provided, then such service would be not taxable under the Act in light of Rule 3 of the Place of Provision of Services (POP) Rules, 2012 as the applicant renders said services to its customers and the place of provision is located outside India. - AAR Highlights Service Tax Sat, 03 Sep 2016 23:20:07 +0530 https://www.taxtmi.com/highlights?id=31047