Architect services taxability clarified: professional architectural services subject to service tax; definition and recipient scope expanded. Professional services rendered by an architect are taxable: an architect-any person entered in the Architects Act register or a commercial concern ... Summary
Architect services taxability clarified: professional architectural services subject to service tax; definition and recipient scope expanded.
Professional services rendered by an architect are taxable: an architect-any person entered in the Architects Act register or a commercial concern providing architectural services-is the provider, and the recipient scope was broadened from a client to any person; register particulars under the Architects Act determine qualification. Circular No. 96/7/2007 consolidates and supersedes prior technical clarifications on scope, classification, valuation, export, receipt of services, and exemptions relevant to service tax treatment of architectural services.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.