Fashion Designers' Services Taxable from Aug 16, 2002, to June 30, 2012, per Circular No. 96/7/2007

Services provided by fashion designers, effective from August 16, 2002, are taxable under service tax regulations applicable before June 30, 2012. The taxable service involves any activity related to fashion designing, which includes conceptualizing, creating designs, and preparing patterns for clothing and accessories. The service provider, a fashion designer, is responsible for paying the service tax. A fashion designer is defined as any person engaged in providing services related to fashion designing. Circular No. 96/7/2007 clarifies that it supersedes previous circulars on technical issues related to service tax, including scope, classification, and exemptions.

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