Classification of services under service tax tax law cs executive notes
1.Services areclassified to ensured that it comes only under one head & not over lapping Example:-Services of C.A. as well as services of management consultant.
2. Similarlyservices of an architect as well as interior decorator services.
3. At present therate of service tax is same for all services therefore classification is notrequired but if it all different rates are levied then classification will benecessary to find out the correct rate of the tax.
4. Classificationshall be based on HSN (Harmonized System of Naming Nature) After theclassification is carried on it may be that particular service may classifiedin to two or more head & rate may be different If it happens so theAppropriate rate have to be selected far which guildelines would be issued bythe Govt.