for registering service tax of a person selling online through various online sites which catectory should be taken like trader retailer etc
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Service tax
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Since the E-Com. companies are collecting payment of the sale price of goods (in addition to handling of goods, as the case may be), they would be deemed to be dealer for the sales tax purposes.
Unless there is a transfer of property between the online service provider and ultimate buyer- there wouldbe no VAT. If portal charges any amount for the sale that would be subject to service tax.
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