https://www.taxtmi.com/caselaws?id=356260 Activities directly connected with clinical trials, including protocol finalisation, staff training, regulatory approval, drug import for testing, monitoring, reporting, documentation and final reporting, were treated as falling within the exemption under Notification No. 11/2007-ST because they formed part of clinical trial work on human participants for testing new drugs. The services were also treated as export of service because they were supplied to a foreign recipient, the foreign entity benefited from them, and consideration was received in convertible foreign exchange, satisfying the delivery and consumption outside India criteria. On that basis, the service tax and penalties were found unsustainable. en-us Thu, 22 Feb 2018 00:00:00 +0530 Tue, 26 Nov 2024 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356260 Activities directly connected with clinical trials, including protocol finalisation, staff training, regulatory approval, drug import for testing, monitoring, reporting, documentation and final reporting, were treated as falling within the exemption under Notification No. 11/2007-ST because they formed part of clinical trial work on human participants for testing new drugs. The services were also treated as export of service because they were supplied to a foreign recipient, the foreign entity benefited from them, and consideration was received in convertible foreign exchange, satisfying the delivery and consumption outside India criteria. On that basis, the service tax and penalties were found unsustainable. Case-Laws Service Tax Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356260