Linux and Windows both are very good and easy operation system but you can choose your server OS as per your requirements.
Linux
Linux (often pronounced LIH-nuhks with a short "i") is a Unix-like operating system
Linux's kernel (the central part of the operating system) was developed by Linus Torvalds at the University of Helsinki in Finland.
2. A Linux website can easily be converted to a Windows website without much hassle. Also, the website can easily be changed as the requirement of the user grows.
3. Linux web hosting is very economical as Linux is a free operating system. Usually, only the cost of distribution is borne by the host or owner.
4. When the scripting language like PHP, MySQL, or Perl etc. are required for your website then Linux server hosting is the most reliable and cost effective solution for you. Unless heavy load of scripting language, this will not be traceable.
5. There are many kinds of databases that run on Linux hosting, but the most widespread most likely among web host providers are mSQL, MySQL and PostgreSQL. These databases are relational by nature, and permit vastly optimized communication with your website for rapid reclamation of data.
6. By lots of circles Linux hosting is supposed to be much securing than Windows hosting, and for that reason only Linux server hosting is also the more popular choice for web designers and programmers.
Windows
The Windows operating system.it allows people to manage files and run software programs. The Windows operating system is developed and maintained by Microsoft, the company founded by Bill Gates.
1. .NET technologies like ASP dot net
VB dot net are available on this platform. If you have a website built with Microsoft .NET technologies then you will have to choose a Windows server hosting plan.
2. If you need an enterprise class database there are some different features that run on a Linux platform but if you need Microsoft's MSSQL database, a Windows hosting plan will be your best choice.
3. Access Databases are only obtainable with a Windows server hosting plan. Access can only run on a Microsoft Windows platform and thus it is unavailable on a Linux hosting. If your site needs particularly this feature then you will have to accept windows server hosting.
4. If you are using some of the Microsoft's Sharepoint services a Windows Hosting plan is only reliable choice for you.