Liable to service tax - customised software, Service Tax

[sunil mehta]

Pl.give me reply in respect of foll:web based activities: i)Domain registration services ii)web designing iii)web hosting iv)portal development v)web based software development B) Will it make any difference if any other customised software(non-web based) is developed for client?

Posts / Replies

[Surender Gupta]

Domain registration service as such is not a taxable activity. However if you are selling on commission basis, the same may be taxable. Web site designing service is taxable but, the development of software is not. Therefore you have to distinguish the both.