CA Student IPCC
10 Points
Joined October 2015
Deat Tarun Mehrotra,
Earlier in 2014 exemption of service tax on digital marketing is removed by Mr. Arun Jetly ji.
So After September 2014 service tax on this will be levy at the rate of 15%(14%+0.5%+0.5%) on online website or mobile advertisement(marketing).
If you are providing SEO service in Taxable Territory then it will be taxable otherwise not.
Designing(Devlopment) of websites is taxable. However creation and development of a complex website is not limited to designing activity. It involves complete software engineering service for coding. Therefore, since only designing activity is included in the definition of Design Service, development and complex coding of a web site which requires services of software engineer, which is not liable to service tax And also Selling of web space and domain name is not a taxable service