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        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.

        <h1>Taxability of software maintenance clarified: maintenance of computer software is not subject to service tax under existing exemptions.</h1> Maintenance of installed computer software constitutes repair of an intangible program, falls within the exemption for maintenance or repair of computer systems under Notification No. 20/2003-ST, and services relating to computer software by consulting engineers are exempt under Notification No. 4/99-ST, therefore maintenance of software is not chargeable to service tax.

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