Clinical Pharmacology Services Taxed u/r 4 of POP Rules 2012 for Physical Goods Provision.

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....The activities of undertaking Clinical Pharmacology liable to service tax in light of Rule 4 of the Place of Provision of Services (POP) Rules, 2012, as the services are proposed to be provided in respect of goods that are required to be made physically available by the service receiver to the service provider (applicant). - AAR....