11 December 2008
Our client is involved in collecting urine samples for testing for diagnostic purposes.Is service tax applicable for such service? If yes ,under which category ?
11 December 2008
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 include any testing or analysis service provided in relation to human beings or animals; So testing in relation of human being is not covered under service tax
referred case Dr. Lal Path Lab (P) V/s CCE (2006)5 STT 171
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