service tax on installation of weigh bridge, Service Tax

[Vartik Choksi]

Whether Service Tax is applicable on installation and maintenance of weigh bridge

Posts / Replies

[Pradeep Khatri]

Yes, under the taxable services of 'Management, maintenance or repair services for  goods, equipments or properties' . Date of Introduction:01.07.2003 (Notification No.7/2003-S.T.dated 20.06.2003).

 “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, excluding a motor vehicle;

Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this clause, -

(a) “goods” includes computer software;

(b) “properties” includes information technology software; [Section 65(64) of Finance Act, 1994 as amended]