Service tax will be applicable or not

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a pharmaceutical company engaged in development activities. at the point of making a sale of a developed product whether service tax will be applicable or not  ? if not then which tax will be applicable. pls clarify

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Dear Prabhas,

                                Please write your query in detail with name of company and which type of development it is involve. my email id is sachinagarwalcallb @ gmail.com

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