Whether Interior Decorator Services Is Taxable or Not?

Interior decorator servicesInterior Decorator means any person engaged, with directly or indirectly, in the business of providing by way of advise, consultancy, technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer.

Service provider – An interior decorator

Service receiver – Any person

Date from which such service is taxable under service tax– 16th October, 1998

Scope of taxable services under Service Tax – Any service provided or to be provided to any person, by an interior decorator in relation to planning, design or beautification of spaces, whether man -made or otherwise, in any manner is a ‘taxable service’.

Services of vastu/Feng shui consultants – The vastu/feng shui consultants are offering services by way of advice relating to planning and designing of spaces, so they come under interior decorator services and hence are taxable.

Exceptions :

No tax on manufacture of furniture, execution of civil work – Manufacture of wooden furniture and civil and plumbing work is not taxable service.

No tax on construction work – Activities like pest control, masonry work, wall preparations etc does not fall under interior decorator services.

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