Design - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Design Services (w.e.f. 01-06-2007 ) What is taxable - 65(105)(zzzzd) Any services provided or to be provided to any person, by any other person in relation to design services, but does not include service provided by- (i) an interior decorator referred to in sub-clause (q); and (ii) a fashion designer in relation to fashion designing referred to in sub-clause (zv);'; Who is the receiver of service Any person Who is the provider of service Any person except interior decorator and fashion designer Who is liable to pay service tax Any other person who is providing service Meaning of Design Service - 65(36b) "design services" includes services provided in relation to designing of furniture, consumer products, industrial products, packages, logos, graphics, websites and corporate identity designing and production of three dimensional models; Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."