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of <h1>Service Tax Applies to Software Maintenance and Repair per Sections 65(105)(zzg) and 65(64) of Finance Act, 1994.</h1> The circular addresses the applicability of service tax on the maintenance or repair of software under the Finance Act, 1994. It references a Supreme Court decision affirming that both branded and unbranded software qualify as goods. Consequently, services related to the maintenance or repair of software are subject to service tax as per sections 65(105)(zzg) and 65(64) of the Act. The circular supersedes previous clarifications on this matter and instructs relevant authorities to inform the trade and acknowledge receipt of the circular.
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