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Issue ID: 1070
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Painting wall

Date 02 Apr 2009
Replies1 Reply
Views 1455 Views
Asked by
Service tax liability: painting a school's walls qualifies as repair and maintenance service and attracts tax.
Painting the wall of a school is characterized as a repair and maintenance activity within Management, Maintenance or Repair (MMR) services and is therefore treated as a taxable service under the service tax framework. (AI Summary)

painting the wall of a school is taxable under service tax act or not .

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Replied on Apr 3, 2009
1. Yes, the same is liable to service tax under repair and maintenance service (or Management, maintenance or repair - MMR services)
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