Service Tax applicability on Patent Agents

[Guest]

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 ??

[Surender Gupta]

Your query is not clear about the nature of services provided by the patent agent. If they are working as a selling / purchasing agent, they are liable to pay service tax.

AI Summary

Service tax on patent agents: liable when acting as selling or purchasing agents under business support classification. Whether service tax applies to patent agents depends on the nature of their services; if they act as selling or purchasing agents, they are liable to pay service tax, whereas liability is undetermined where the agent's service character is unclear.