https://www.taxtmi.com/caselaws?id=780017 Composite services involving pharmaceutical product development, testing, data compilation and dossier preparation were treated according to their essential character, not by the mere electronic upload of the final report. The dominant element was product development and technical testing, so the service was not classified as online information and database access or retrieval service solely because delivery was electronic. As the foreign recipient was outside India, the place of provision followed the recipient's location and the service was treated as export of service. On that basis, denial of refund under the Cenvat Credit Rules and the related service tax demand were unsustainable. en-us Fri, 19 Sep 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780017 Composite services involving pharmaceutical product development, testing, data compilation and dossier preparation were treated according to their essential character, not by the mere electronic upload of the final report. The dominant element was product development and technical testing, so the service was not classified as online information and database access or retrieval service solely because delivery was electronic. As the foreign recipient was outside India, the place of provision followed the recipient's location and the service was treated as export of service. On that basis, denial of refund under the Cenvat Credit Rules and the related service tax demand were unsustainable. Case-Laws Service Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780017