Some 4 years back, I followed this MSDN article for DateTime usage best practices for building a .Net client on .Net 1.1 and ASMX web services (with SQL 2000 server as the b
UTC/GMT would be consistent in distributed environment.
One important thing is that specify the datetimeKind after populating your DateTime property with the value from database.
dateTimeValueUtcKind = DateTime.SpecifyKind(dateTimeValue, DateTimeKind.Utc);
See MSDN