Liability of charging service tax

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Whether any professional, other than sub contractor i.e Architect, Chartered Accountant, Sub Agent etc, who are not directly rendering services to client OR service tax is charges by thier Principal client from the customer , ARE liable to charge service tax from their client

AI Summary

Professionals like architects and accountants liable for service tax; subcontractor role impacts classification under Business Auxiliary Service. A query was raised regarding the liability of professionals, such as architects and chartered accountants, who are not directly rendering services to clients, in charging service tax. One response indicated that these professionals are liable for service tax as they provide services. Another response suggested that subcontractors might fall under Business Auxiliary Service if they provide services on behalf of another entity. However, if the services are for a client who then serves a final client, the classification under Business Auxiliary Service might not be applicable.