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Service tax applicability, Service Tax

Issue Id: - 769
Dated: 3-5-2008
By:- Sarwan Agarwal

Service tax applicability


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Dear Sir, Whether service tax is applicable on Web site development and hosting services and from which date and under which category? Regds

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1 Dated: 13-5-2008
By:- Madhukar N Hiregange
The web designing was made liabel wef 1.6.2007. However the web site development would be liable only from 16.5.2008 under ITdevelopment. If compiste service then the predominat activity test would determine from when the same would be liable. Hosting services I am not sure are cocvered under any category. Under supply of tangible goods without giving possession whether the same can be fit is an issue for debate.

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