No service tax Leviable on Amount paid to USFDA to obtain their approval for export of drug: CESTAT [Read Order]

Service Tax cannot be levied on the amount paid to the United States Food and Drug Administration (USFDA)
CESTAT - service tax - USFDA - export of drug - taxscan

The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the service tax cannot be levied on the amount paid to the USFDA to obtain their approval for the export of drugs.  Sidmak Laboratories (India) Private Limited, the appellant assessee manufactures pharmaceutical products, which it also exports. It was registered…

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