service tax on installation of weigh bridge

[Vartik Choksi]

Whether Service Tax is applicable on installation and maintenance of weigh bridge

AI Summary

Installation and maintenance of weighbridges are taxable as management or repair services under Section 65(64) of the Finance Act. A query was raised regarding the applicability of service tax on the installation and maintenance of a weighbridge. The response clarified that such services fall under the taxable category of 'Management, maintenance or repair services for goods, equipment, or properties,' introduced on July 1, 2003, as per Notification No. 7/2003-S.T. The definition includes services provided under a contract or agreement for the management, maintenance, or repair of properties or goods, excluding motor vehicles, as outlined in Section 65(64) of the Finance Act, 1994.