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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(6) "architect" means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the Architects Act, 1972 (20 of 1972) and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture;

The Other Statute Referred:

Section 23 of the Architects Act, 1972 (20 of 1972):

(1) The Central Government shall, as soon as may be, cause to be prepared in the manner hereinafter provided a register of architects for India.

(2) The Council shall upon its constitution assume the duty of maintaining the register in accordance with the provisions of this Act.

(3) The register shall include the following particulars, namely:-

(a) the full name with date of birth, nationality and residential address of the architect;

(b) his qualification for registration, and the date on which he obtained that qualification and the authority which conferred it;

(c) the date of this first admission to the register;

(d) his professional address; and

(e) such further particulars as may be prescribed by rules.