“Design services” includes services provided in relation to designing of furniture, consumer products, industrial products, packages, logos, graphics, websites and corporate identity designing and production of three dimensional models.
(Section 65 (36b) of Finance Act, 1994 as amended)
“Taxable Service” means any service provided or to be provided to any person, by any other person in relation to design services,but does not include service provided by-
(i) an interior decorator referred to in sub-clause (q); and
(ii) a fashion designer in relation to fashion designing referred to in sub-clause (zv); and the term “service provider” shall be construed accordingly.
(Section 65 (105) (zzzzd) of Finance Act, 1994 as amended)
CAclubindia
