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

Fashion Designer (w.e.f. 16.8.2002) What is taxable - 65(105)(zv) Any service provided or to be provided to any person, by a fashion designer in relation to fashion designing; Who is the receiver of service Any person Who is the provider of service A fashion designer Who is liable to pay service tax A fashion designer (service provider) Meaning of Fashion Designing - 65(43) "fashion designing" includes any activity relating to conceptualising, outlining, creating the designs and preparing patterns for costumes, apparels, garments, clothing accessories, jewellery or any other articles intended to be worn by human beings and any other service incidental thereto; Meaning of Fashion Designer - 65(44) "fashion designer" means any person engaged in providing service in relation to fashion designing; 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 With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."