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    <title>Service tax applicability</title>
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    <description>Service tax was applied to web designing from the earlier notified change, and website development was made taxable later under IT development services; for composite supplies the predominant activity test determines taxability, while hosting services remain of uncertain classification and are debated as either taxable services or akin to supply of tangible goods without transfer of possession.</description>
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      <description>Service tax was applied to web designing from the earlier notified change, and website development was made taxable later under IT development services; for composite supplies the predominant activity test determines taxability, while hosting services remain of uncertain classification and are debated as either taxable services or akin to supply of tangible goods without transfer of possession.</description>
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