28 February 2023
hi i m working as Architect we provide architectural service to local body (municipal corporation ) for their project planing as architect in 2015-16 project such as fire brigade building , school building ext similar buildings , as above notification show "Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration ...." are exempted in service tax ... now department said me to pay service tax + fine +interest ...They say architectural service is not covers under above notification ..
My quotation is - is architectural service is exempted as per above notification or not???
28 February 2023
Architectural service is part of construction service moreover any service provided under functions entrusted as per Article 243W of the Constitution to Municipalities exempt from service tax. Education and firefighting is part of services entrusted to government and local authorities under constitution