https://www.taxtmi.com/forum/issue?id=147 Software and website development services, as described, are not treated as taxable service under service tax. Membership fees must be examined for purpose: charges specifically for access to data or provision of online service functionality constitute taxable consideration and may attract service tax, whereas membership fees not tied to such taxable access may fall outside the service tax net. The operative test is whether the membership fee purchases taxable online access or services. en-us Thu, 20 Apr 2006 16:50:34 +0530 Thu, 23 Jan 2025 15:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=147 Software and website development services, as described, are not treated as taxable service under service tax. Membership fees must be examined for purpose: charges specifically for access to data or provision of online service functionality constitute taxable consideration and may attract service tax, whereas membership fees not tied to such taxable access may fall outside the service tax net. The operative test is whether the membership fee purchases taxable online access or services. Discussion-Forum Service Tax Thu, 20 Apr 2006 16:50:34 +0530 https://www.taxtmi.com/forum/issue?id=147