Service Tax — `Architects’ not under ambit of services provided by Consulting Engineers

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..... 1-1998 of the Delhi -I Commissionerate Attention of the Trade and all other concerned is invited that a number of references have been received from the trade and industry and the field formations as to whether the services rendered by Architects would come under the purview of Service Tax levied on the services provided by consulting engineers. 2. The matter has been carefully examined .....

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..... 3. In this context, it is pertinent to note that there is a separate piece of legislation for architects, namely, The Architects Acts, 1972 which provides for the registration of architects and for matters connected therewith. Under this legislation, a Council of Architecture has been constituted for registration of architects and for governing other matters connected therewith. Any person who .....

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..... ipline are two different disciplines and separate educational facilities exist for both the disciplines. 5. In the light of the facts mentioned above, it is clarified that the term `Consulting Engineer' will not include `architects' within its scope and therefore the Service Tax levy on the services rendered by a consulting engineer in any discipline of engineering will not cover the architectur .....

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