Service Tax applicability on repair of computer

[Guest]

Whether Service Tax is applicable to Concern who is not a manufacturer nor is a Concern authorised by manufacturer and nature of its activity is only repair of computer without any contract or agreement

[Surender Gupta]

Repair and maintenance of Computer is liable to tax under the category of Maintenance and Repair.

[Guest]

Yes after the minimum exemption of 4.00 lacs the amount is taxable. Previously before introduction of exemption it was not taxable

AI Summary

Computer repair taxability: repair and maintenance services are taxable, subject to the minimum exemption threshold. Repair and maintenance of computers is classified as a taxable Maintenance and Repair service based on the nature of the activity, irrespective of whether the provider is a manufacturer, authorised agent, or bound by contract. Taxability is subject to the statutory minimum exemption threshold: receipts within the exemption are not taxed, while amounts exceeding the threshold are taxable; prior to the exemption's introduction such services were not treated as taxable.