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Service Tax Not Applicable on Testing Charges in Manufacturing Process, Products Must Pass Stability and Validation Tests First.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Unless such testing including stability tests and validation tests are conducted the product cannot be marketed at all. Therefore, no service tax can be leviable separately on this component of the processing charges which they received. - Activity is part of manufacturing process.....

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