https://www.taxtmi.com/forum/issue?id=263 Whether web designing, web hosting, web-based software, portal development and related work, and customised non-web software are liable to service tax is contested. Two respondents view these as software development not subject to service tax, while an alternate view treats web hosting as a taxable Business Support Service because it is an infrastructural support service (including internet and telecom facilities). The sale of customised software is identified as subject to value added tax, and related services may be classifiable as Repair and Maintenance of Computer Software. en-us Tue, 26 Sep 2006 08:06:15 +0530 Thu, 23 Jan 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=263 Whether web designing, web hosting, web-based software, portal development and related work, and customised non-web software are liable to service tax is contested. Two respondents view these as software development not subject to service tax, while an alternate view treats web hosting as a taxable Business Support Service because it is an infrastructural support service (including internet and telecom facilities). The sale of customised software is identified as subject to value added tax, and related services may be classifiable as Repair and Maintenance of Computer Software. Discussion-Forum Service Tax Tue, 26 Sep 2006 08:06:15 +0530 https://www.taxtmi.com/forum/issue?id=263