Taxability of Repair or maintenance of computer software under the category of “ maintenance or repair services”.

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..... of Excise & Customs New Delhi, March 7, 2006 Subject:- Taxability of Repair or maintenance of computer software under the category of " maintenance or repair services". It may be recalled that Notification No. 20/2003-ST dated 21st Aug., 2003 exempting taxable service in relation to maintenance or repair of computers, computer systems or computer peripherals, was withdrawn vide Notification No. .....

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