Exemption to taxable services provided to a customer by any person in relation to maintenance or repair of computers, computer systems or computer peripherals - 020/03 - Service Tax

This Notification has been rescinded vide Notification No. 07/2004-ST, Dated 09/07/2004

Taxable service - Exemption to taxable services provided to a customer by any person in relation to maintenance or repair of computers, computer systems or computer peripherals

Notification No.20/2003-ST, Dated 21/08/2003

G.S.R. (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a customer by any person in relation to maintenance or repair of computers, computer systems or computer peripherals, from the service tax leviable thereon under section 66 of the said Act.