Applicability of service tax - Website Designing

[Guest]

A proprietor does provide services to domestic as well overseas client in the form of a)website designing b)Web site maintenance .Is this service taxable and if so under what category

[DEV KUMAR KOTHARI]

This is a discussion forum. In my view: a.one should do home work, give his views,with relevant provisions and then seek views of others as a brain storming exercise. B. the question should preferabley specific and not general type. C. Generally speaking a proproetor or individual is also 'a person', if he provides taxable service , he is liable to service tax. The concept that an individula may not be considered as a 'commercial concern' is no longer valid due to amendments.

[Surender Gupta]

kindly see the category under 65(105)(zzzzd)

AI Summary

Service tax on website design and maintenance applies to proprietors when services fall under notified taxable category. Where website designing and website maintenance services provided by a proprietor fall within the notified taxable category 65(105)(zzzzd), those services attract service tax irrespective of recipient location; a proprietor or individual is treated as a person liable for service tax and the earlier distinction excluding individuals as commercial concerns no longer applies.