The bench set aside the impugned order and service tax cannot be charged on the appellant .
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed the appeal and held that service tax cannot be levied on clinical trials on drugs supplied by foreign client. In this case, the appellant, Veeda Clinical Research P Limited, provided clinical study reports to its foreign client through email, courier, or the…
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