Taxable service: interior decorator services construed as taxable and receiver scope broadened, affecting chargeability and classification. Service tax applies to services by an interior decorator relating to planning, design or beautification of spaces, including landscape designers; such ... Summary
Taxable service: interior decorator services construed as taxable and receiver scope broadened, affecting chargeability and classification.
Service tax applies to services by an interior decorator relating to planning, design or beautification of spaces, including landscape designers; such services are taxable whether provided directly or indirectly by advice, consultancy, technical assistance or otherwise. The receiver category was broadened from clients to any person in later amendments. A departmental circular consolidated and superseded prior technical clarifications on scope, classification, valuation, export/import of services and exemptions, and is to be treated as authoritative guidance for these issues.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
