https://www.taxtmi.com/caselaws?id=760468 CESTAT Ahmedabad ruled that clinical trial services provided on drugs supplied by foreign service recipients constitute export of services and are not liable to service tax. The tribunal relied on its previous decision in the appellant's own case, holding that such services are not taxable. Consequently, the demand for service tax was unsustainable, and the revenue's appeals to reject refund claims were dismissed. The assessee's appeals were allowed. en-us Tue, 01 Oct 2024 00:00:00 +0530 Mon, 21 Oct 2024 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760468 CESTAT Ahmedabad ruled that clinical trial services provided on drugs supplied by foreign service recipients constitute export of services and are not liable to service tax. The tribunal relied on its previous decision in the appellant's own case, holding that such services are not taxable. Consequently, the demand for service tax was unsustainable, and the revenue's appeals to reject refund claims were dismissed. The assessee's appeals were allowed. Case-Laws Service Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760468