Liability of charging service tax

[Asked by Guest]

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

Service tax liability extends to professionals and subcontractors, subject to Business Auxiliary Service classification.
Service tax liability extends to professionals and other persons who perform services even if they do not directly render them to the end client; such persons are ordinarily taxable as they are providing services. Subcontractors may be classified under Business Auxiliary Service when acting on behalf of a principal, but this classification may not apply where their work is supplied to an intermediary that in turn supplies a separate service to a final client.