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Service tax on pulse testing

This query is : Resolved 

13 December 2014 Dear Sir,

We are Importing various grade & Qualities of pulses from Outside India through Ship. On reaching in india our shipping agent get it sample testing through authorized testing authority. These authorities charges Service tax on their fees amount. Sir we want to know that whether service tax is chargeable on theses sampler testing charges or this service is exempted from service tax charges.

13 December 2014 Since the inception of NEGATIVE list, there is NO any specific exemption for SAMPLE TESTING. So, service tax is applicable.



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