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

65. Definition.-

In this Chapter, unless the context otherwise requires,

(43) "fashion designing" includes any activity relating to conceptualising, outlining, creating the designs and preparing patterns for costumes, apparels, garments, clothing accessories, jewellery or any other articles intended to be worn by human beings and any other service incidental thereto;