Service tax applicability towards registration of patent and design

[Sanjeev Sharma]

Whether a person providing services of patent agents is liable to pay tax. He provides services towards registration of patent and design.

AI Summary

Patent Agent Services Potentially Subject to Service Tax Under 'Business Support Services' Classification A query was raised regarding the applicability of service tax for patent agents providing services related to the registration of patents and designs. The response indicated that such services are likely to be classified under 'Business Support Services,' which may make them subject to service tax.