https://www.taxtmi.com/highlights?id=52176 Export of services - services of “Technical Testing and Analysis Services” - The contention of the Revenue is rejected that as the clinical tests were performed on persons in India, the services are performed in India. Further the appellant also has undisputedly satisfied the other conditions by receiving the service charges in convertible foreign exchange - AT en-us Fri, 06 Mar 2020 11:56:17 +0530 Fri, 06 Mar 2020 11:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52176 Export of services - services of “Technical Testing and Analysis Services” - The contention of the Revenue is rejected that as the clinical tests were performed on persons in India, the services are performed in India. Further the appellant also has undisputedly satisfied the other conditions by receiving the service charges in convertible foreign exchange - AT Highlights Service Tax Fri, 06 Mar 2020 11:56:17 +0530 https://www.taxtmi.com/highlights?id=52176