is service tax attracted?

NAMAN SINGHAL (CA final , CS final) (228 Points)

04 June 2009  

a person making statues,idols,pictures, gets a contract to make & design a fountain. is service tax applicable on this? please quote the relevant provisions of service tax in which these type of services are covered.

also  suggest  whether he is covered in the defination of artist or not?

pls reply.....