A query

Since Service Tax is based in nature of services rendered, specify the nature of professional fees which is being paid.

Thanks alot Sir for prompt reply..

Professional fees here means Fees recevied by providing  "Architectural Services"   , My question here is will this attract Reverse Charge or Partial Reverse charge machanism ?

Thanks in advance

CBEC has issued a notification on 1st July 2012 notifying specific services to be covered under partial / total reverse charge. This notification does not cover the services of an architect. 

Hence the service tax has to be paid by the service provider.

Hope it clarifies the issue

Natesh

Thanks alot ....!