Taxability of software maintenance clarified as taxable under maintenance or repair services, with collection of unpaid tax directed. Tax liability arises on maintenance or repair of computer software under the classification of maintenance or repair services. The circular clarifies that maintenance, repair or servicing of software is taxable, superseding prior clarifications, and directs authorities to assess and collect unpaid service tax for such services from the date the earlier exemption was rescinded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxability of software maintenance clarified as taxable under maintenance or repair services, with collection of unpaid tax directed.
Tax liability arises on maintenance or repair of computer software under the classification of maintenance or repair services. The circular clarifies that maintenance, repair or servicing of software is taxable, superseding prior clarifications, and directs authorities to assess and collect unpaid service tax for such services from the date the earlier exemption was rescinded.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
