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Service tax applicability

This query is : Resolved 
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(Querist)
04 May 2010 Can anyone please tell me whether the service of lab tests and research conducted by laboratories comes under the perview of services under Service Tax Act.

If so, which is the clause?
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
04 May 2010 Testing fee (service tax applicable)
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
04 May 2010 Technical Testing and analysis Service [Section 65(105)(zzh)]
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