Taxability - website and software development - Liability of Membership fees, Service Tax

[Shanti Narain]

My Client is engaged in websites devlopment whether to website development is covered under service tax or not whethere software development is covered under the service tax or not My Client is providing on line services to its customers and also recieves membership fees whether Membership fees is liable to service tax or not

Posts / Replies

[Surender Gupta]

Software development and website development activities are not liable to be service tax. However, membership fees may be taxable. For this purpose it has to been seen that for what purpose you are charging membership fees. For accessing data, it will be chargeable.