service tax on installation of weigh bridge

[Vartik Choksi]

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

[YAGAY andSUN]

Yes, under the taxable services of 'Management, maintenance or repair services for  goods, equipments or properties' . Date of Introduction:01.07.2003 (Notification No.7/2003-S.T.dated 20.06.2003).

 “Management, Maintenance or Repair”  means any service provided by—

(i) any person under a contract or an agreement; or

(ii) a manufacturer or any person authorised by him, in relation to,—

(a) management of properties, whether immovable or not;

(b) maintenance or repair of properties, whether immovable or not; or

(c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle;

Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this clause, -

(a) “goods” includes computer software;

(b) “properties” includes information technology software; [Section 65(64) of Finance Act, 1994 as amended]

AI Summary

Service tax applicability: installation and maintenance of weigh bridges fall under management, maintenance or repair services and are taxable. Service tax applies to installation and maintenance of a weigh bridge under Management, Maintenance or Repair services for goods, equipment or properties, covering services by any person under contract or by a manufacturer or authorised person for management, maintenance, repair, reconditioning, restoration or servicing of goods, with motor vehicles excluded; 'goods' includes computer software and 'properties' includes information technology software.