Fashion designing services taxable: providers liable for service tax; central circular supersedes prior technical clarifications. Fashion designing is a taxable service when a fashion designer provides activities such as conceptualising, creating designs and preparing patterns for garments and related articles; any person may be the service receiver while the fashion designer, defined as any person engaged in providing such services, is the service provider and liable to pay service tax. A central circular consolidates and supersedes earlier technical clarifications on scope, classification, valuation, export, exemptions and other service tax matters.