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    <title>Taxability - website and software development - Liability of Membership fees</title>
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    <description>Software and website development activities are not liable to service tax as described. Membership fees may be taxable depending on their purpose: if charged to provide access to data or ongoing services, such fees are chargeable to service tax, and liability must be determined by examining whether the fee confers access to taxable facilities or services.</description>
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      <description>Software and website development activities are not liable to service tax as described. Membership fees may be taxable depending on their purpose: if charged to provide access to data or ongoing services, such fees are chargeable to service tax, and liability must be determined by examining whether the fee confers access to taxable facilities or services.</description>
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