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of <h1>Government Labs Exempt from Service Tax for Water Quality Testing under Finance Act, 1994; Exemption Rescinded in 2012</h1> The notification exempts services provided by government-owned State or District level laboratories from service tax for testing and analyzing water quality. Issued under the Finance Act, 1994, this exemption was deemed necessary in the public interest. Initially enacted by Notification No. 06/2006-ST on March 1, 2006, it was later rescinded by Notification No. 34/2012 on June 20, 2012. The exemption covered services specified in the Finance Act related to water quality testing, removing the service tax obligation under section 66 of the Act.
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