07 March 2008
Maintenance or repair" means any service provided by: · any person under a maintenance contract or agreement or · 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. Your service includes material and service inclusive.
There does not seem to be service but repairs only.
Neither there seems to be an agreement for such repairs entered into by such category of service providers
However in case even if does so , It seems you can take the cover of SSP exemptions of 8 lakhs ( now 10 lakhs)
You need to elaborate whether you are doing it for individuals or you are a service station or you are servicing logistics companies under a contract / agreement
CAclubindia
