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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Technical testing and analysis services - clinical trial to new ...

Case Laws     Service Tax

July 6, 2018

Technical testing and analysis services - clinical trial to new drugs for various manufacturing companies (sponsors) - respondent are participating in various drug trials in the capacity of trial site, in as such, their activity is not exempted vide the said Notification.

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  2. The appellant performed clinical study services in India on drugs supplied by their foreign client and delivered the clinical study report through email, courier, or...

  3. Technical testing and analysis service - service under discussion relates to research and development activity and the appellants are not undertaking the testing and...

  4. Export of services - services of “Technical Testing and Analysis Services” - The contention of the Revenue is rejected that as the clinical tests were performed on...

  5. Levy of Service Tax - technical testing and analysis service - we do not find any merit in the argument that the charges recovered on account of storage beyond period of...

  6. Business Support Services - testing and analysis of newly developed drugs on human participants - The claims of the appellant are that these are clinical trial...

  7. Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of...

  8. CENVAT Credit - future manufacturing - appellant is eligible to avail CENVAT Credit of the Service Tax paid on technical inspection and certification charges as also the...

  9. Classification of service - organic synthesis and related process research - The testing and analysis are primary protocol for carrying out the process research - the...

  10. Technical Testing and Analysis Services - the testing done by TWAD is a statutory duty - it cannot be said that the testing is done for the contractor and that a service...

  11. The testing of animal feed services rendered by the Applicant is not eligible for the exemption - the services are not covered under the purview of SAC 9986. The...

  12. Import of services - Place of provision of services - Even though the goods on which test was conducted and certificate issued therefore were received by the recipient...

  13. Activity of technical testing of the LPG tankers - technical inspection and testing under the Indian Explosive Act, 1884 is a statutory obligation, therefore the same is...

  14. The Applicant provides research and development services related to the agro-chemical sector, specifically testing and analysis of insecticide-infused mosquito nets. The...

  15. Clinical testing service - since these services were wholly provided outside India, are not liable to service tax from the appellant under the reverse charge mechanism...

 

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