Chargeability of Service Tax by Govt on Technical Testing and Analysis service

[SANDESH SHINDE]

Dear Sir,

Please explain whether Service Tax is charged by the Govt w.e.f 01.04.2016 on Technical Testing and Analysis Service.

Thanks & Regards.

AI Summary

Service Tax Applies to Technical Testing and Analysis by Government from April 1, 2016, per Finance Act, 1994. A query was raised regarding the applicability of service tax on Technical Testing and Analysis services provided by the government from April 1, 2016. Responses indicated that such services are taxable under the Finance Act, 1994, as they are not exempted under the amended Mega Exemption Notification No. 25/2012-ST. Participants suggested reviewing Notification No. 22/16-ST and Circular No. 192/2/2016-ST for further clarity. The consensus among the respondents was that these services are indeed subject to service tax from the specified date.