Taxability of services

[sunil mehta]

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)

AI Summary

Taxability of web hosting as Business Support Service may be taxable infrastructural support, while web development classification remains contested.
Whether web designing, web hosting, web-based software, portal development and related work, and customised non-web software are liable to service tax is contested. Two respondents view these as software development not subject to service tax, while an alternate view treats web hosting as a taxable Business Support Service because it is an infrastructural support service (including internet and telecom facilities). The sale of customised software is identified as subject to value added tax, and related services may be classifiable as Repair and Maintenance of Computer Software.