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of <h1>Service Tax on Management and Maintenance Services Under Section 65(105)(zzg) Includes Software Since 2003</h1> Services related to management, maintenance, or repair provided to any person are subject to service tax as per section 65(105)(zzg), effective from July 1, 2003. Initially applicable to customers until May 15, 2008, it was extended to any person thereafter. The definition includes services under a contract or by a manufacturer, covering properties and goods, excluding motor vehicles. 'Goods' encompass computer software, thus making maintenance or repair services for software taxable. Circular No. 96/7/2007 clarifies that previous circulars are superseded, affirming that software maintenance services are taxable under the specified section.
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