2013 (12) TMI 149

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..... ing on human beings/volunteers - Held that:- The testing of new drugs has been done in India with the help of volunteers and reports are being submitted to foreign based drugs companies. Prima facie, we do not find any service being rendered to the volunteers in connection with the testing of the drugs. The service is contained in the form of test reports which have been submitted to foreign based .....

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..... ompanies for testing and analyzing on human beings/volunteers. The said services undisputedly fall under the category of "Testing and Analyses Service" with effect from 1-7-2003. The department has held that since the trial and test of new drugs have been taken place in India, the service cannot be treated as having been exported and the demand stands confirmed and equal amount stands imposed as p .....

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..... of Service'. 5. The learned Jt. CDR reiterated the findings and reasoning contained in the impugned order. 6.1 We have carefully considered the submissions from both sides and perused the records. The testing of new drugs has been done in India with the help of volunteers and reports are being submitted to foreign based drugs companies. Prima facie, we do not find any service being re .....

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