12 June 2013
All services except in the mega exemption and negative list, the consideration charged by any person for another for any activity performed is taxable as per clause (44) of 65B of Chapter V of Finance Act, 1994. As you are providing the graphics designing service, It would be taxable in normal course.
if it relates to any IT or Software, it is a declared service under section 66E(d), therefore it would be liable for service tax.
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