Bookmarks   Feedback   Annual Subscription   New User   Login  
Tax Management India .com   
   TMI - Tax Management India. Com   
Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Constitution of Grievance Redressal Committee    *    Commerce Secretary’s Discussions through DVC with Indian Ambassadors in European Countries on Trade Issues    *    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Central Excise Exemption of ₹ 150 Lakhs    *    Handling of Cargo in Customs Areas (Amendment) Regulations, 2016    *    Export under GST Act    *    Cenvat credit on water treatment plant    *    Banking Sector Reforms: A Journey, Not a Destination (Shri S. S. Mundra, Deputy Governor – August 24, 2016 – at India Banking Reforms Conclave 2016 organized by Governance Now in Mumbai)    *    Exchange Rate Notification with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)    *    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri
 
Discussions Forum
Home Forum Service Tax
← Previous Next →

Taxability of services - Service Tax

#1 Issue Id: - 263
Dated: 26-9-2006
By:- sunil mehta
Taxability of services

  • Forum
whether the foll: services are liable to servicetax? : (A)i)web-designing ii)web-hosting iii)web-based software iv)portal development & other related work. (B)Any other custmised software(non web based)

Post Reply

Posts / Replies

 

#2 Dated: 27-9-2006
By:- Surender Gupta
Web designing, hosting, software development and other related activities are not liable to service tax.
#3 Dated: 28-9-2006
By:- Madhukar N Hiregange
It appears that all the services are software development service therefore may not be liable at all.
#4 Dated: 29-9-2006
By:- Vijay Chitte
Dear Sunil, As per your query web designing, web hosting is a taxable service under the catergory of "Business Support Service". The act provides for a defination of BSS which it includes the term "Infratructural support services". For the purpose of this clause, the expression "Infrastructural support services" includes providing office along with office utilities, lounge, reception, with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security". Web Hosting service can be said to be "Business Support Service" since it support the "Business activities" of an organization. Internet and Web Hosting" is a "base" and an "underlying foundation" for the web presence of an organization. A web presence allows an organization to carry out their business effectively and with higher efficiencies. Therefore, providing "Web Hosting" is "infrastructural" in nature. If you are selling the customised software then 4% vat applicable and if you are providing customised related serivce, then its fall under the "Repaire and maintainance of computer software service" for details, you may refer circular "F.No. 81/2/2005-st. Vijay Chitte-Claris.

Post Reply



 

← Previous Next →
what is new what is new

Advanced Search

Latest Updates

Forum

Featured

Experts

More Options

Communication




|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version