I wish to know is Web Development & Hosting Services included under service tax. And if so since when and under what categories. Also if the service provider has'nt yet registered for Service Tax, how should they proceed. Are these issues under sales tax also?
web developement and hosting not taxable as of now.
It can be argued that it falls in the category of Information Technology which is exempted from Business Auxiliary services.Software developement is exempt from service tax
However, software maintenance is taxable under repairs services wef 7.10.2005 (Dept says taxable from 9.7.2004)
For sales tax, TCS case is relevant. Anyway, your actvity will not be taxable for sales tax.
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