Technical testing and analysis - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Technical testing and analysis (w.e.f. 1.7.2003) What is taxable - 65(105)(zzh) Any service provided or to be provided to any person, by a technical testing and analysis agency, in relation to technical testing and analysis; Who is the receiver of service Any person Who is the provider of service A technical testing and analysis agency Meaning of Technical Testing and Analysis - 65(106) "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 information technology software orany immovable property, but does not include any testing or analysis service provided in relation to human beings or animals; Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause, "technical testing and analysis" includes testing and analysis undertaken for the purpose of clinical testing of drugs and formulations; but does not include testing or analysis for the purpose of determination of the nature of diseased condition, identification of a disease, prevention of any disease or disorder in human beings or animals Meaning of Technical testing and analysis agency - 65(107) "technical testing and analysis agency" means any agency or person engaged in providing service in relation to technical testing and analysis; 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."