15 March 2008
Yes, The service can come under management, maintenance or repairs services. As per section 65(105)(zzg), any service provided or to be provided to a customer, by any person in relation to management, maintenance or repair, is a ˜taxable service [The words management were inserted by Finance Act, 2006 w.e.f. 1-5-2006]. As per section 65(64), management, maintenance or repair means any service provided by (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorised by him, - in relation to, (a) management of properties, whether immovable or not (b) maintenance or repair of properties whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods or equipment, excluding motor vehicle. Explanation For the removal of doubts, it is hereby declared that for the purposes of this clause, goods includes computer software. [The explanation has been inserted by Finance Act, 2007].
If service provide to govt. it is also liable to service tax.
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