AAR: Pass-through expenses excludible from ‘value’, Refutes ruling on co-ordination/supervision of clinical trial services for foreign affiliates

Karnataka AAR refuses to provide ruling on whether the co-ordination services provided by applicant, engaged in co-ordinating clinical trial services (CTS) in India for its affiliates outside India comprising of project management/monitoring, compliance & regulatory affairs, is an export of service; States that, in order to determine same, place of supply needs to be determined, which this Authority is not empowered to answer; As regards, pass – through expenses charged...