Service Tax applicability on repair of computer

[Asked by 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.

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.