Do the following attract service tax and if yes under which category:-
1) Domain Name Registration. (While purchasing from providers in India they do not show any separate service tax charged). In case purchased from foreign country will we have to bear tax on reverse charge mechanism?
2) Transfer (sale) of existing Domain name to another registrant?
3) Non compete fees.
The services do not seem to be covered under any specific catgeory. However the possibility of coverage under business support services maybe examined. More dicsussion is reqd on this subject.
Thanks Madhukar. No one seems to be charging service tax on domain name registration but they seem to charge service tax under Business Support Service for Hosting.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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