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Indian Service Tax

Technical Testing And

Analysis Service

Effective date

1/7/2003

Autority

Notification No. 7/2003-ST, dt. 20/6/2003 (For full text see under “Business Auxiliary Services”).

Rate of Service Tax

8% upto 9-9-2004. 10% from 10.9.2004 – Cess 2% of 10% = 0.2. Total ST = 10.2%.

Definations

“Technical testing and analysis” means any service in relation to physical, chemical, biological or any other scientific testing or analysis of goods or material or any immovable property, but does not inculde any testing or analysis service provided in relation to human beings or animals.” [Section 65(107)].

“technical testing and analysis agency” means any agency or person engaged in providing service in relation to technical testing and analysis.” [Section 65(107)].

Taxable Service

Services provided by such an agency to any person realting to technical testing and analysis.

Value of Taxable Services

Gross amount charged to person for rendering such services.

Exemptions

• Testing or analysis relating to human beings or animals.

• Pollution testing

• Health, diagnostic testing

• Weather forecast

Person liable to pay

Agency providing technical testing and analysis.

Head of Account

Tax Collection – 00440249, Other Receipts –00440250,Deducted Refunds- 00440251.