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Court Rules Amendment Expanding Clinical Trial Services Tax Scope Wasn't Clarificatory; Service Tax Demand Overturned.

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Full Text of the Document

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....Clinical Trial/Research Service – from 01.07.2003 to 31.03.2006 - amendment in the nature of retrospective or not - the amendment in reality expounded the scope of the definition and therefore, it cannot be clarificatory in nature. - Demand set aside - AT....

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