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    <title>Service tax leviability on Testing and analysis charges recovered from Foreign buyers.</title>
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    <description>Whether service tax applies to testing and analysis charges from foreign buyers depends on the place of provision: under Rule 4(a) of the Place of Provision Rules, services performed in India have their place of provision in taxable territory and attract service tax, whereas an alternative view treats such testing and analysis as an input service for export of goods and not subject to service tax.</description>
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