18 February 2012
I WANT TO KNOW WHETHER SERVICE TAX IS APPLICABLE ON MAINTENANCE SERVICE PROVIDED TO INDIAN RAILWAYS ON A CONTRACT BASIS? IF YES THEN UNDER WHICH CLAUSE?
18 February 2012
Maintenance or repair” means any service provided by :- (i) any person under a maintenance contract or agreement; or (ii) a manufacturer or any person authorised by him in relation to maintenance or repair or servicing of any goods or equipments, excluding motor vehicle. Therefore, service tax is applicable on maintenance and repair services provided by all such persons. The sub-contractor need not take a registration under Service Tax. Service Tax is to be paid by main service provider. The maintenance or repair service undertaken under a maintenance contract or agreement is only chargeable to Service Tax. Annual Maintenance Contracts (AMC) for maintenance of roads are excluded from Service Tax.
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