Interior decorator's services are liable to service tax or wct?

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Tejas bhagat (Querist)
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12 October 2014 Interior Decorator's services are liable for WCT or Service Tax? If WCT then how is the VAT component in WCT computed? Similar to VAT ?

CA Ravi Kumar Murugesh

CA Ravi Kumar Murugesh (Expert)
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13 October 2014 First of all, interior decorator service comes under purview of service tax. "Interior decorator" is a person engaged, whether directly or indirectly, in the business of providing by way of advice, consultancy, technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer.
Taxable service is a service provided to a client, by an interior decorator in relation to planning, design or beautification of spaces, whether man-made or otherwise, in any manner.
Value of the taxable service in relation to the service provided by an interior decorator to a client, is the gross amount charged by such decorator from the client for services rendered in relation to planning, design or beautification of spaces in any manner.
Please note that the service tax is not leviable on supply of materials, items of furniture or decoration, per se, but only on services rendered in any manner concerning planning, design or beautification of spaces.
Regarding WCT, it all depends on who is providing material for the work.
For further query on WCT, you may mail the details to ca.ravikumarm@gmail.com

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