Architect service vs consulting engineer service

Service Tax (Legacy) 804 views 2 replies

CA Ganesh Karthik

Chartered Accountant

368 Points Posted on 14 February 2012

When do I classify a service as architect service, and when as a consulting engineer's service?

Consulting engineer service was introduced in the year 1997 and it covers even architectural engineering. The architect service was introduced in the year 1998.

As per my knowledge, as a specific part has been introduced at a later stage, that will prevail over the general service.

But when I see most of the case laws related to architects (like preparation of designs and drawings), the Department, and even sometimes the CESTAT has classified them as consulting engineer service.

Can anyone pls provide me the details as to when a service will be classified as consulting engineering service and when as an architect service.

Thanks in advance...

Replies (2)

CA Unnikrishnan Nair N

Chartered Accountant

2083 Points Posted on 14 February 2012

Architects, as per register maintained under Architects Act. While consulting engireer is qualified under any discipline of engineering.

CA Ganesh Karthik

Chartered Accountant

368 Points Posted on 14 February 2012

Thank you sir.. But my doubt is not cleared.

I'll give an axample to make it clear for further clarity on my query..

I'm rendering consultancy services in the field of architecture. Will this fall under architect service or consulting engineer service?

The reason I'm asking this is, as per the definition of architect service, the service covers any service rendered by an architect in any manner.

The relevance of this is, if it is classified under architect service, it falls under the restricted category of services (as per the new definition of input services) for which input credit cannot be taken.. Where as if it is classified under consulting engineer service, Input credit can be claimed.