https://www.taxtmi.com/caselaws?id=780730 CESTAT held that services comprising clinical trials and analysis procured from foreign laboratories under a master agreement are taxable as Technical Testing and Analysis services when paid in foreign currency, affirming their classification under section 65(105). The authority sustained demand with interest for the normal limitation period but set aside demands invoked under the extended period and all penalties, finding no deliberate tax evasion and that any tax discharged would have been creditable. Appeal allowed in part. en-us Mon, 03 Nov 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780730 CESTAT held that services comprising clinical trials and analysis procured from foreign laboratories under a master agreement are taxable as Technical Testing and Analysis services when paid in foreign currency, affirming their classification under section 65(105). The authority sustained demand with interest for the normal limitation period but set aside demands invoked under the extended period and all penalties, finding no deliberate tax evasion and that any tax discharged would have been creditable. Appeal allowed in part. Case-Laws Service Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780730