Service tax is chargeable on all services (refer negative list) provided in India. However service tax is not levible on services provided in Jammu & Kashmir.
Section 66B of chapter V of finance act 1994, requires that service tax shall be charged on the value of services, other than those specified in the negative list.
If the services provided by websites are included in negative list than service tax is not chargeable. If the services are taxable, than service tax has to be charged.
Posted 3 years, 2 months ago by CA Pulkit Sharma
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