I'm going to start a sole proprietorship firm. I will go for service tax registration because first I will provide services like website designing, website developing, graphic designing etc. So my question is under which service do I fall in service tax registration? Since there are 120+ services under service tax registration. I am also going to sell services like internet marketing services like bulk sms, email marketing, short code service etc. So for this which service do I fall in?
In your case you need to opt for mutiple service codes for service tax registration.
For website designing, graphic designing you can opt 'Design service other than interior decoration and fashion designing'
For bulks sms, email marketing, short code service etc. you can opt 'Other taxable services'.
For website designing , graphic design etc opt Design service and for other misc services you can go for other taxable service.
The services of the website design will fall under section 65(36B) "design services" services as it includes services provided in relation to designing of furniture, consumer products, industrial products, packages, logos, graphics, websites and corporate identity designing and production of three dimensional models;
The other internet marketing services like bulk e mail may be covered under Business Auxillary services defined under clause no 65 (19) of the finance act 1994
You can select the following :-
1) Other taxable services - which will cover if there is ambugity in the listed services.
2) Information technology services
3) Online Information access services.
Your services will fall in the category of "Information Technology Software Service".
