Any service provided to a client in relation to planning,design,or beautification of spaces,whether man-made or otherwise,in any manner. Interior Decorator means Any 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. 2.Clarifications Service tax is payable only in respect of services rendered on or after the date on which the service tax provisions came in to effect. No service tax is required to be paid by the sub-contractor if the principal architect or interior decorator has paid the service tax on the services rendered by him to the client.
Service tax is required to be paid if the sub-contracting is given for a different service category.
Service tax is not leviable on supply of materials,items of furniture or decoration but on services rendered in any manner,concerning planning,design,or beautification of spaces.