Technical inspection and certification - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Technical inspection and certification (w.e.f. 1.7.2003) What is taxable - 65(105)(zzi) Any service provided or to be provided to any person, by a technical inspection and certification agency, in relation to technical inspection and certification; Who is the receiver of service Any person Who is the provider of service A technical inspection and certification agency Meaning of Technical Inspection and Certification - 65(108) "technical inspection and certification" means inspection or examination of goods or process or material or information technology softwareor any immovable property to certify that such goods or process or material or information technology softwareor immovable property qualifies or maintains the specified standards, including functionality or utility or quality or safety or any other characteristic or parameters, but does not include any service in relation to inspection and certification of pollution levels; Meaning of Technical Inspection and Certification Agency - 65(109) "technical inspection and certification agency" means any agency or person engaged in providing service in relation to technical inspection and certification; Meaning of information technology software - 65(53a) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."