Design services treated as taxable service; providers except interior decorators and fashion designers are liable for service tax. Design services are a taxable service covering designing of furniture, consumer and industrial products, packaging, logos, graphics, websites, corporate identity and three dimensional models; any person receiving such services and any person providing them are within scope, but services by interior decorators and by fashion designers in relation to fashion designing are excluded, and providers (except the excluded categories) are liable to service tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Design services treated as taxable service; providers except interior decorators and fashion designers are liable for service tax.
Design services are a taxable service covering designing of furniture, consumer and industrial products, packaging, logos, graphics, websites, corporate identity and three dimensional models; any person receiving such services and any person providing them are within scope, but services by interior decorators and by fashion designers in relation to fashion designing are excluded, and providers (except the excluded categories) are liable to service tax.
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