Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Web Hosting and Domain Registration Are Taxable Services | Service Tax under Finance Act, 1994 : Customs, Excise & Service Tax Appellate Tribunal
The CESTAT holds that domain registration and web hosting qualify as taxable Information Technology Software Services under the Finance Act, 1994, clarifying scope of OIADR and rejecting claims of mere facilitation.