TaxTMI 
TaxTMI 
Service Tax applicability on repair of computer
31 Mar 2006 
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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. (AI Summary)
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. (AI Summary)
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