29 August 2011
Any service provided to a customer by any person in relation to maintenance or repair is leviable to service tax under section 65(105) (zzg) of the Finance act , 1994. “Maintenance or repair” is defined under section 65(64) of the said Act. Accordingly, “maintenance or repair” means any service provided in relation to maintenance or repair or servicing of any goods or equipment.
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