Taxability for an unqualified assessee as an interior decorator - under which category

[sunil mehta]

Dear Sir, "Interior decorator" means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consulting, technical assistance or in any other manner, services related to planning, design or beautification of space, whether man-made or otherwise and includes a landscape designer. Query:1)whether a person who does not have any qualified degree or diploma in interior decorator work but provides any of the services listed in defn.above,then whether his services will be taxable? i.e. professional qualification is necessary to come under scope of "interior decorator" services? 2)If a person (not having degree/diploma in int.decorator work)is eligible to take ser.tax regn. no. under 'interior decorator' category ?If not then int.decorator services provided by him will come under which category? Thanking you, s.mehta

[Madhukar N Hiregange]

Under the interior decosration servcie any person is liable. There is no need to be professionally qualified.

AI Summary

Interior decorator services: qualification not required-providers liable for service tax and eligible for registration under category.
Professional qualification is not required for service tax liability as an interior decorator. The definition includes any person providing advice, consulting, technical assistance or other services related to planning, design or beautification of space, including landscape designers; therefore unqualified persons who perform such services fall within the scope, are liable to service tax, and may register under the interior decorator category.