Website Design, Development, voice over Animation, PPT, Internet promotion, Content Writting

[Sushant Barik]

We are providing the following Services to our Client Directly and Indirectly- Website Design, Development, voice over Animation, PPT, Internet promotion, Content Writing, Q.1 Whether all Services are Taxable?Q.2 If Yes, then under which category?Please advise as soon as possible, thanks

[Madhukar N Hiregange]

Today the ST is an activity tax where unless there is a liability under VAT clearly or the said activity is in the negative list or exempted the liability exists.

All the activities mentioned by you seem to be taxable mainly under software development,. content, business auxiliary service (marketing)

If they are exported then place of provision of services rules would indicate that there is no liability.

AI Summary

Service tax applicability: website design, development and related content and marketing services are generally taxable unless exported.
Service tax liability applies to website design, development, voice-over, animation, PPT design, internet promotion and content writing unless an activity is covered by an alternative indirect tax regime, falls in the negative list or is expressly exempt; these services are typically classified as software development, content services or business auxiliary (marketing) services. Where place-of-provision rules qualify the transaction as an export of services, service tax does not apply.