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of <h1>Design Services Taxable Since 2007: Includes Furniture, Logos, Websites; Excludes Interior Decorators, Fashion Designers; Circular No. 96/7/2007</h1> Design services, taxable from June 1, 2007, encompass services related to designing furniture, consumer and industrial products, packages, logos, graphics, websites, corporate identities, and three-dimensional models. Taxable services exclude those provided by interior decorators and fashion designers. Any person can be a receiver or provider of these services, except the aforementioned exclusions. The service provider is liable to pay the service tax. Circular No. 96/7/2007 supersedes all prior circulars and clarifications on technical issues regarding service tax, including scope, classification, valuation, and exemptions, effectively withdrawing earlier clarifications.
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