https://www.taxtmi.com/forum/issue?id=951 Where website designing and website maintenance services provided by a proprietor fall within the notified taxable category 65(105)(zzzzd), those services attract service tax irrespective of recipient location; a proprietor or individual is treated as a person liable for service tax and the earlier distinction excluding individuals as commercial concerns no longer applies. en-us Thu, 06 Nov 2008 17:24:03 +0530 Thu, 23 Jan 2025 15:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=951 Where website designing and website maintenance services provided by a proprietor fall within the notified taxable category 65(105)(zzzzd), those services attract service tax irrespective of recipient location; a proprietor or individual is treated as a person liable for service tax and the earlier distinction excluding individuals as commercial concerns no longer applies. Discussion-Forum Service Tax Thu, 06 Nov 2008 17:24:03 +0530 https://www.taxtmi.com/forum/issue?id=951