TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Maintenance of Computer Software Exempt from Service Tax; Not Considered 'Goods' Under Annual Maintenance Contracts.</h1> The circular clarifies that the maintenance of computer software is not subject to Service Tax. It addresses whether organizations involved in software design, development, and maintenance, particularly under Annual Maintenance Contracts, are exempt from Service Tax. It concludes that since software maintenance pertains to intangible programs, it does not qualify as maintenance of 'goods.' Furthermore, exemptions are provided for maintenance services related to computer systems and software under specific notifications. Consequently, software maintenance is excluded from the scope of taxable services under the category of 'consulting engineer' and 'Business Auxiliary Service.' A Trade Notice is suggested for industry awareness.
TaxTMI 
TaxTMI 
