Applicability of service tax - Website Designing, Service Tax

[DEBABRATA ROY]

A proprietor does provide services to domestic as well overseas client in the form of a)website designing b)Web site maintenance .Is this service taxable and if so under what category

Posts / Replies

[DKKOTHARI]

This is a discussion forum. In my view: a.one should do home work, give his views,with relevant provisions and then seek views of others as a brain storming exercise. B. the question should preferabley specific and not general type. C. Generally speaking a proproetor or individual is also 'a person', if he provides taxable service , he is liable to service tax. The concept that an individula may not be considered as a 'commercial concern' is no longer valid due to amendments.

[Surender Gupta]

kindly see the category under 65(105)(zzzzd)