GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Discussions Forum
Home Forum Service Tax
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.
← Previous Next →

Taxability of services - Service Tax

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

  • Contents
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)

Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 27-9-2006
By:- Surender Gupta
Web designing, hosting, software development and other related activities are not liable to service tax.
2 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.
3 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.


Old Query - New Comments are closed.

← Previous Next →

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications

Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars

|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

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

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

Go to Mobile Version