Another vote for .com due to SEO
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i think it does not matter these days. Just pick whatever fits better with your business name. These original meanings .com = commerce are no longer relevant.
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.com is good because its very popular & old. but these days you have option to choose TLD for location you are targetting. for example if you are targetting deffirent countries like USA , UK then you can choose:
us - United States
.co.uk - United Kingdom .com address
.de - Germany
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If you have the choice between the two, choose .com over .net.
I say that because of people's perceptions and no other reason. People are just more comfortable with .com's.
There are so many factors in SEO that effect your rankings. Content, backlinks and on-page optimizations weigh way more heavily than the TLD.
Clarification on .com, .net, and .org:
Domains ending with .COM are generally intended to be used for commercial businesses, which is why they're the most commonly seen domains in the United States. Domains ending with .NET are usually intended for networking services and internet service providers such as Comcast or AT&T's residential email addresses. .ORG domains are usually intended for non-profit organizations.
The web site designing can be done in any laguage. Both the domain extentions .com and .net have their pros and cons, however .net extensions are more used for private websites.