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

Architect (w.e.f. 16.10.1998) What is taxable - 65(105)(p) Any service provided or to be provided to any person, by an architect in his professional capacity, in any manner; Who is the receiver of service Upto 15-5-2008 - a Client W.e.f. 16-5-2008 - Any person Who is the provider of service An Architect Meaning of Architect - 65(6) "architect" means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the Architects Act, 1972 and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture; As per section 23 of the Architects Act, 1972 23. (1) The Central Government shall, as soon as may be, cause to be prepared in the manner hereinafter provided a register of architects for India. (2) The Council shall upon its constitution assume the duty of maintaining the register in accordance with the provisions of this Act. (3) The register shall include the following particulars, namely:- a. the full name with date of birth, nationality and residential address of the architect ; b. his qualification for registration, and the date on which he obtained that qualification and the authority which conferred it ; c. the date of his first admission to the register; d. his professional address ; and e. such further particulars as may be prescribed by rules. ************************* 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 With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."