Management, maintenance or repair services: maintenance and servicing of computer software attract service tax as taxable services.

Management, maintenance or repair services are taxable where any person provides services relating to management, maintenance or repair of properties or goods; the concept covers maintenance, repair, reconditioning, restoration or servicing of goods, excludes motor vehicles, and explicitly treats computer software as "goods" and information technology software as machine readable, interactive representations, thereby bringing software maintenance and servicing within the taxable service.

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