LOTUS LAB PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, BANGALORE - Service Tax - CESTAT BANGALORE - Tri - Eligibility of CENVAT credit - Testing and Analyses Service - Receipt of new drugs from foreign based companies for testing and analyzing on human beings/volunteers - Held that - The testing of new drugs has been done in India with the help of volunteers and reports are being submitted to foreign based drugs companies. Prima facie, we do not find any service being rendered to the volunteers................................... Service Tax - Case Laws
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