Notification no 10/2017-Service Tax dated 8-3-2017

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An architect is seeking clarification on whether their services provided to a municipal corporation are exempt from Service Tax under Notification No. 10/2017-Service Tax. The notification exempts certain construction-related services provided to local authorities. However, the department argues that architectural services are not covered by this exemption and is demanding Service Tax, fines, and interest. The architect believes their services are integral to construction and fall under constitutionally mandated functions for municipalities.

DHIRAJ

DHIRAJ (Querist)

28 February 2023 hi
i m working as Architect we provide architectural service to local body (municipal corporation ) for their project planing as architect in 2015-16 project such as fire brigade building , school building ext similar buildings , as above notification show "Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration ...." are exempted in service tax ...
now department said me to pay service tax + fine +interest ...They say architectural service is not covers under above notification ..

My quotation is - is architectural service is exempted as per above notification or not???

plz guide me .

Thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

28 February 2023 Architectural service is part of construction service moreover any service provided under functions entrusted as per Article 243W of the Constitution to Municipalities exempt from service tax.
Education and firefighting is part of services entrusted to government and local authorities under constitution

DHIRAJ

DHIRAJ (Querist)

28 February 2023 sir they said architect service is not covered in it
you have any case laws ???

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

28 February 2023 In most situations, architects create all the construction drawings for a project.

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