Service Tax applicability on Patent Agents

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Is service tax leviable on Patent Agents( who are neither Advocates nor any professional like CA. These agents are engaged in patents and copyrights related matters and related consultancy. If not specifically covered, are they deemed/ covered under Business Auxiliary or Business Support services ??

AI Summary

Patent Agents Not Advocates or Accountants Liable for Service Tax if Acting as Selling/Purchasing Agents A query was raised regarding the applicability of service tax on patent agents who are not advocates or chartered accountants but are involved in patents, copyrights, and consultancy services. The question was whether these agents fall under Business Auxiliary or Business Support services if not explicitly covered. The response indicated that if patent agents act as selling or purchasing agents, they are liable to pay service tax, though the nature of their services needs clarification.