https://www.taxtmi.com/caselaws?id=757629 CESTAT Ahmedabad held that clinical study services performed by appellant on drugs supplied by foreign client constituted export of service under Rule 4 of Place of Provision of Service Rules, 2012. Despite services being performed in India with delivery of clinical study reports via email/courier to foreign recipient, the tribunal relied on precedent from SAI Life Sciences case and noted department's prior treatment of identical services as exports. The tribunal found scientific and technical consultancy services qualified as export of service, making them exempt from service tax. Appeal was allowed and impugned order set aside. en-us Wed, 14 Aug 2024 00:00:00 +0530 Mon, 21 Oct 2024 10:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757629 CESTAT Ahmedabad held that clinical study services performed by appellant on drugs supplied by foreign client constituted export of service under Rule 4 of Place of Provision of Service Rules, 2012. Despite services being performed in India with delivery of clinical study reports via email/courier to foreign recipient, the tribunal relied on precedent from SAI Life Sciences case and noted department's prior treatment of identical services as exports. The tribunal found scientific and technical consultancy services qualified as export of service, making them exempt from service tax. Appeal was allowed and impugned order set aside. Case-Laws Service Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757629