9911796707
TMI Blog2022 (10) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... taken place. Rule 4 of Place of Provision of Services Rules, 2012 is a deviation from the default principle set out in rule 3 of Place of Provision of Services Rules, 2012, which, itself, has been structured to conform to the new paradigm of taxing all services other than in negative list and omnibus declaration in section 65B(44) of Finance Act, 1994 that does not identify the beginning and end of specific services. Essential to invoking of rule 4 of Place of Provision of Services Rules, 2012 is the providing of goods upon which service can be rendered. No records are available of such having been done and there is also no reference in the show cause notice to such. The impugned order is set aside and the refund application is res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontroller General of India (DCGI) and of the Central Drugs Standards Organisation (CDSO) was not even taken into consideration. It was submitted that description as clinical trial expenses in several of the invoices was insufficient to conclude that they had rendered service within the ambit of rule 4 of Place of Provision of Services Rules, 2012. 3. Learned Authorised Representative contends that, in the agreements of the appellant with other entities in India, the definition of clinical trials in their respective agreements requires supply of the formulation and drugs implying that rule 4 of Place of Provision of Services Rules, 2012 had been correctly invoked. He further submits that the Tribunal in Arcelor Mittal Projects India P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conform to the new paradigm of taxing all services other than in negative list and omnibus declaration in section 65B(44) of Finance Act, 1994 that does not identify the beginning and end of specific services. Essential to invoking of rule 4 of Place of Provision of Services Rules, 2012 is the providing of goods upon which service can be rendered. No records are available of such having been done and there is also no reference in the show cause notice to such. Accordingly, notwithstanding the submission of Learned Authorised Representative that the agreements should be subject to a fresh consideration by the original authority which amounts to permitting the scope of the show cause notice to be expanded, the absence of any findings in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
