DEMO|

THE FINANCE ACT, 1994 - SERVICE TAX
65(106)"technical testing and analysis"

65. Definition.-

In this Chapter, unless the context otherwise requires,

(106) "technical testing and analysis" means any service in relation to physical, chemical, biological or any other scientific testing or analysis of goods or material or immovable property, but does not include any testing or analysis service provided in relation to human beings or animals;