Management, maintenance or repair

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..... er of service Upto 15-5-2008 - A customers w.e.f. 16-5-2008 - Any person Who is the provider of service Any person Meaning of Maintenance or Repair - 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 pro .....

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..... c data processing machine or any other device or equipment; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance .....

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..... excluding motor vehicle [section 65(64)]. Whether maintenance or repair of software is liable to service tax? Clarification Explanation to section 65(64) provides that "goods" includes computer software. Since, maintenance or repair of any goods is liable to service tax, services provided in relation to maintenance or repair or servicing of computer software is liable to service tax und .....

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