Supervision activtiy - Category under service tax

[Vijay Chitte]

Supervision activtiy, fall under which catagory of service?

AI Summary

Supervision activity classification affects service tax liability; supervision tied to architect services is taxable under service tax law.
Mere supervision, standing alone, is not taxable; supervision charged in relation to architect services is treated as part of the architect service and is taxable, so classification depends on the nature and contractual allocation of the supervision fees.