SERVICE TAX

Service tax on Architect’s Services

(A) Date of Introduction: 16.10.1998 (Notification No. 53/98-S.T., dated 07.10.1998)

(B)    Definition and scope of service:

“Taxable Service” means any service provided or to be provided to any person, by an architect in his professional capacity, in any manner;

[Section 65 (105) (p) of Finance Act, 1994 as amended]

“Architect” means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the Architect Act,1972 (20 of 1972) and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture;

[Section 65(6) of Finance Act, 1994 as amended]

(C)  Rate of Tax & Accounting Code:

	Rate of Tax	Accounting Code
Service Tax	10% of the value of services	00440072
Education Cess	2% of the service tax payable	00440298
Secondary and Higher Education cess	1% of the service tax payable.	00440426
Other –Penalty/interest	As levied or applicable	00440073

( Rate of tax is effective from 24.02.2009.)