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<h1>Technical Inspection Services Taxable Since 2003; Excludes Pollution Inspections; Circular No. 96/7/2007 Clarifies Scope and Exemptions.</h1> Technical inspection and certification services, taxable from July 1, 2003, involve services provided by agencies to inspect or examine goods, processes, materials, IT software, or immovable property to ensure they meet specified standards. These services exclude pollution level inspections. A technical inspection and certification agency is any entity providing such services. Information technology software includes any data or instructions in a machine-readable form. Circular No. 96/7/2007 dated August 23, 2007, supersedes all previous circulars and clarifications on service tax technical issues, including service scope, classification, and exemptions, except for orders under section 37B of the Central Excise Act, 1944.