Preparation of drawing - service tax

This query is : Resolved

Malcome M Bandya (Querist)
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28 November 2016 Dear Sir,

We are working in manufacturing co. we having engineering department they are preparing the drawing for our product.

Some times our foreign customers also want the drawing for their project, at that time our engineer prepare the drawing for our foreign Customers, We are taking charges for such drawing which we prepare.

Kindly advise Preparation of Drawing is taxable for Service Tax??

Can we add the service tax on Preparation of Drawing Invoice??

Kindly help in this regards,

Thanks,

Malcome B.

Nitin Bhuta

Nitin Bhuta (Expert)
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28 November 2016 Yes you can charge service tax for the such services to local recipient as per the provisions of Service Tax Act 1994 under the category of Chartered Engineer/Interior Decorators Services.

In respect of Foreign Clients if all stipulations pertaining to Point of Taxation Rules 2012 are satisfied than such services may be considered as export of services which may not attract levy of service tax depending upon the facts of the matters.