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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
RAMESH NAIR, Judicial Member, C.L. MAHAR, Technical Member
Veeda Clinical Research P Limited – Appellant
Versus
Commissioner of Central Excise & ST, Ahmedabad – Respondent
| Table of Content |
|---|
| 1. audit revealed non-payment on clinical study services claimed as export. (Para 1) |
| 2. appellant argues services qualify as export, cites precedents and prior favorable orders. (Para 2) |
| 3. revenue supports original order findings. (Para 3) |
| 4. clinical trials on foreign-supplied drugs constitute export of service under rule 3 popsr. (Para 4) |
| 5. consistent precedents confirm export status; appeal allowed, order set aside. (Para 5) |
FINAL ORDER NO. 11772/2024 RAMESH NAIR :
The brief facts of the case is that during the course of audit of appellant’s record, it was noticed that the appellant had performed service in India and delivered clinical study report to their foreign client through E-mail, Courier or website. The clinical study was carried out on the goods supplied by the service recipient. The appellant had not paid service tax on the amount shown under the heading Export of Service. The case of the department is that since the performance of service is in India and the clinical study was carried out on the goods supplied by the service recipient, therefore, the service of the appellant does not fall under the category of Export of Service in terms of Rule 4 of Place
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