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    <title>When software engineering itself is not liable to tax, software testing, which is an integral part for such development, cannot be brought under tax net in the guise of Technical Inspection &amp; Certification service.</title>
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    <description>Software testing integral to software development cannot be treated as taxable under Technical Inspection &amp; Certification Service; because software engineering is exempt from service tax, ancillary testing performed as part of development cannot be reclassified as a taxable inspection or certification service.</description>
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      <title>When software engineering itself is not liable to tax, software testing, which is an integral part for such development, cannot be brought under tax net in the guise of Technical Inspection &amp; Certification service.</title>
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      <description>Software testing integral to software development cannot be treated as taxable under Technical Inspection &amp; Certification Service; because software engineering is exempt from service tax, ancillary testing performed as part of development cannot be reclassified as a taxable inspection or certification service.</description>
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