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    <title>INTERIOR DECORATOR’S SERVICES</title>
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    <description>Service tax applies to interior decorator services where a person provides advice, consultancy, technical assistance or other services relating to planning, design or beautification of spaces, including landscape design. The taxable value is the gross amount charged to the recipient, encompassing reimbursed job-related expenses and consolidated charges that include execution, while the supply of materials is excluded. The decorator who bills for the service is the assessee liable to pay service tax unless other professionals bill the client directly.</description>
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      <pubDate>Wed, 26 Jan 2011 19:51:30 +0530</pubDate>
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