27 March 2008
Can Lab and Diagnostic centre has to register under service tax ? its business is blood test,urine test etc its turnover is exceeding 8 lakhs limit. which category of service under it falls ?
28 March 2008
Such service can be covered under the Technical inspection and certification service but there is a specific exclusion as the testing of blood, urine, etc by the pathological laborateries as the same is neither goods, process, material or any immovable property. so it is not liable to service tax
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