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 The concept that an individula may not be considered as a 'commercial concern' is no longer valid due to amendments.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 Applicability on Website Design Services: Review Section 65(105)(zzzzd) for Guidance A proprietor offering website designing and maintenance services to both domestic and overseas clients inquired about the applicability of service tax on these services. One respondent advised that individuals providing taxable services are liable for service tax, dismissing the notion that individuals are not considered 'commercial concerns' due to recent amendments. Another respondent suggested reviewing the specific category under section 65(105)(zzzzd) for guidance. The discussion emphasized the importance of specific and well-researched queries in such forums for effective knowledge sharing.