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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Notification No.20/2003-ST provided exemption for maintenance of ...


Exemption from Service Tax on Computer Maintenance Excludes Software; Withdrawal Doesn't Impose Tax on Software.

November 29, 2013

Case Laws     Service Tax     AT

Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said notification. - withdrawal of said notification would not result into levy of ST on software - AT

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