https://www.taxtmi.com/highlights?id=93415 CESTAT held that the appellant's activities-development of APIs and pharmaceutical products, execution of tests and compilation/submission of a dossier-constitute Scientific or Technical Consultancy services rather than OIDAR services; the mode of delivery (electronic upload) was incidental and not the essence of the contract. The place of provision is the recipient's location (foreign affiliate in the USA), hence the services qualify as export of services. Consequentially, the appellant is not liable for service tax on those services and is entitled to refund of Cenvat credit under Rule 5 of the CCR. The impugned orders were set aside and the appeal allowed. en-us Fri, 17 Oct 2025 08:08:43 +0530 Fri, 17 Oct 2025 08:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93415 CESTAT held that the appellant's activities-development of APIs and pharmaceutical products, execution of tests and compilation/submission of a dossier-constitute Scientific or Technical Consultancy services rather than OIDAR services; the mode of delivery (electronic upload) was incidental and not the essence of the contract. The place of provision is the recipient's location (foreign affiliate in the USA), hence the services qualify as export of services. Consequentially, the appellant is not liable for service tax on those services and is entitled to refund of Cenvat credit under Rule 5 of the CCR. The impugned orders were set aside and the appeal allowed. Highlights Service Tax Fri, 17 Oct 2025 08:08:43 +0530 https://www.taxtmi.com/highlights?id=93415