https://www.taxtmi.com/caselaws?id=446795 The Tribunal upheld the order remanding the case to the Adjudicating Authority to determine if fees paid to USFDA for medicament approval constitute a service liable to Service Tax under the Finance Act, 1994. The appellant's argument that the fees were statutory and not for a service was rejected. The Tribunal emphasized the need to assess whether USFDA is a government entity under the 'Negative List', which would affect the taxability. The appeal was dismissed, allowing further examination of the issue by the Adjudicating Authority. en-us Wed, 23 Aug 2023 00:00:00 +0530 Mon, 11 Dec 2023 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446795 The Tribunal upheld the order remanding the case to the Adjudicating Authority to determine if fees paid to USFDA for medicament approval constitute a service liable to Service Tax under the Finance Act, 1994. The appellant's argument that the fees were statutory and not for a service was rejected. The Tribunal emphasized the need to assess whether USFDA is a government entity under the 'Negative List', which would affect the taxability. The appeal was dismissed, allowing further examination of the issue by the Adjudicating Authority. Case-Laws Service Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446795