Service tax leviability on Editing and content management services

[Guest]

Is service tax leviable on Editing and content management services rendered for a Books Publishing Company Client ? If not specifically covered, are they deemed/ covered under Business Auxiliary or Business Support services ??

[Surender Gupta]

The activity of Editing and content management services for a book publishing company is not liable to service tax under Business Auxiliary. However, if it is estabilished that is service is being provided in relation to business or commerce than it become a taxable service under Business Support Service.

[Guest]

These serv are for a client & hence for business. Though not specifically mentioned in Business Support ser, will they Still be deemed to be included therein ?? It may mean that every serv not elsewhere mentioned, is covered under Business Support ??

[Surender Gupta]

What I have observed that in general the people used to read the definition in light of inclusive part the said definition. If you go through the main part of definition of Business Support Services, you would find the scope of this service is very wide. Further, the provisions of business auxiliary service and business support service are not deeming provisions but these are specific provision. Therefore any service which is provided in support of a business, the same shall be taxable.

AI Summary

Debate on whether editing and content management services for publishers are taxable under Business Auxiliary or Business Support services. A discussion on the applicability of service tax to editing and content management services for a book publishing company questions whether such services fall under Business Auxiliary or Business Support services. One participant argues that these services are not liable under Business Auxiliary but may be taxable under Business Support if related to business or commerce. Another participant queries if services not specifically mentioned could still be deemed included in Business Support. The response highlights that Business Support Services have a broad scope, and any service supporting a business is taxable under specific provisions, not deeming ones.