Technical Testing Services Taxable Since July 2003: Includes Scientific Tests, Excludes Human/Animal Testing, Clarifications Updated 2007.

The taxable services related to technical testing and analysis, effective from July 1, 2003. It defines 'technical testing and analysis' as services related to the scientific testing of goods, materials, or information technology software, excluding services related to human or animal testing. The service provider is a technical testing and analysis agency, and the service receiver is any person. The definition includes clinical testing of drugs but excludes disease determination or prevention. A circular issued on August 23, 2007, supersedes previous clarifications on service tax issues, including scope, classification, and exemptions.