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Issue ID: 13
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Applicablity of Service tax on web devlopment & designing

Date 06 Dec 2005
Replies1 Reply
Views 1457 Views
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Service tax applicability on web development: classification as consulting or business auxiliary services, but IT services excluded.
Whether service tax applies to web development and designing depends on classification as Consulting Engineer Services or Business Auxiliary Services; both categories exclude IT related services from the scope of service tax, so purely IT services such as web development and design would generally fall outside service tax liability under those exclusions. (AI Summary)
could you pl. clarify about the web devlopment, designing: applicablity etc
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Replied on Jan 14, 2006
1. Web development, designing etc. may fall under the category of consulting engineer services or business auxiliary services. Both these categories exclude IT related services from the scope of service tax.
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