Now w.e.f. 1-7-2011 vide Notification No. 41/2011-ST dated 27.06.2011, one more service of consulting engineer has been added to aforesaid list of specified services.
In simple terms, we can say that in case of following services, service tax is required to be paid on receipt basis provided that services provider is either individual, proprietorships or partnership firms:-
Chartered Accountant,
Cost Accountant,
Company Secretary,
Architect,
Interior Decorator,
Legal, Scientific,
Technical consultancy services, and
Consulting Engineer Service
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