9911796707
TMI Blog2018 (12) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... gs - exemption from payment of service tax - Held that:- This Court after taking into account the material available on record, is of the opinion that the present appeal certainly deserves to be admitted on the substantial questions of law - it is directed that the respondent shall not take any coercive action against the petitioner. X X X X Extracts X X X X X X X X Extracts X X X X ..... esearch organization approved to conduct clinical trial by Drug Control General of India. He has stated that the petitioner has been approved to conduct drug trial and the agreement is on record. 3. Learned senior counsel has also drawn the attention of this Court towards the order passed by Director General of Health Services dated 27.02.2014 appointing Dr. Sunil Jain as an Investigator and his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question of payment of service tax does not arise. He has also brought to the notice of this Court to the subsequent notification issued on 20.06.2012. On the other hand, learned counsel for the respondent has argued before this court that it is certainly true that action has been taken in isolation against the petitioner, but that does not mean that they can not take action against other perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding that Appellant is not Clinical Research Organization (CRO) without appreciating the fact that (CRO) is basically a collective definition given to various units comprising of sponsor, principal investigator, volunteers, trial sites, data analysis etc and these units are cumulative termed as "Clinical Research Organization (CRO)"? (v) Whether the finding of the CESTAT that the Appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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