9. Classification of Service

Presently 105 services are within the service tax ambit and every year new services are brought under the service tax net. There are many services which are overlapping in nature and it is possible that one particular service can be classified under more than one category

9.1
Following are a few services which compete with Consulting engineers Service:
· Architect’s Service
· Construction service
· Erection, commissioning or installation service
· Insurance auxiliary service
· Intellectual property service
· Interior decorators service
· Scientific or technical consultancy service
· Survey and exploration of minerals service
· Survey and map making service
· Technical inspection and certification service
· Technical testing and analysis service

9.2
As per section 65A(2) of the Finance Act, where, a taxable service is, prima facie, classifiable under two or more categories, classification should be effected as in the following manner:-

(a) Category of service which provides the most specific description should be preferred to general description;

(b) composite services consisting of a combination of different services which cannot be classified in the manner specified in clause (a), should be classified as if they consisted of a service which gives them their essential character,

(c) when a service cannot be classified in the manner specified above, it should be classified under the category which occurs first among the categories which equally merit consideration.

9.3
A consulting engineer may also provide architect service while providing services exigible to ‘consulting engineer service’. In such case, whether architect service is taxable in the hands of consulting engineers. As aforesaid, the Board has clarified that architect service does not fall within the ambit of ‘consulting engineer service’. Therefore, it has to be seen whether architect service provided by consulting engineer is exigible to ‘architect service’. As per section 65(6) of the Finance Act, an ‘architect’ means a person whose name is entered in the register of architects maintained under section 23 of the Architects Act, 1972. Hence, if the consulting engineer is not registered as architect, his architect service cannot be taxed under ‘‘architect service’ also.