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Issue ID: 610
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Liable to service tax - customised software

Date 21 Dec 2007
Replies 1 Reply
Views 1017 Views
Asked by
Service tax on web services: web designing is taxable, software development is not, and domain registration is generally not taxable.
Domain registration is not taxable as a standalone activity though commission-based sales may attract tax; web site designing is taxable; development of software, including customised or web-based software developed for a client, is not treated as a taxable service. The key operative requirement is to distinguish web designing services from software development when determining service tax liability. (AI Summary)
Pl.give me reply in respect of foll:web based activities: i)Domain registration services ii)web designing iii)web hosting iv)portal development v)web based software development B) Will it make any difference if any other customised software(non-web based) is developed for client?
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