Technical testing and analysis

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..... Who is the receiver of service Any person Who is the provider of service A technical testing and analysis agency Meaning of Technical Testing and Analysis - 65(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 information technology software orany immovable propert .....

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..... are - 65(53a) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment; ************************* A. As per .....

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