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.
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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.
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