TDS on calibration charges

This query is : Resolved 

26 April 2017 Sir Our company required a calibration of equipment at NABL labs. I want to know whether calibration of equipment is a technical service as per 194 J or it is a Contract as per 194C. Please help.......

27 April 2017 It can be either way. Please meticulously check the condition as in section 9(1) (vii) explanation 2 to judge the applicability of 194J.


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