Case Law Details
Case Name : Apotex Research Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)
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All CESTAT CESTAT Bangalore
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Apotex Research Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)
The appellants M/s. Apotex Research Pvt. Ltd. have two 100% EOU units registered and have obtained service tax registration. One unit of the appellant is engaged in manufacture and export of pharmaceutical products and the other unit is engaged in rendering Research and Development services. Revenue opined that the two services rendered by the appellants i.e., stability studies and technical testing and analysis of new drugs were classifiable under the taxable category of “Scientific and Technical Consultant Serviceâ...
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