https://www.taxtmi.com/circulars?id=96 Maintenance of installed computer software constitutes repair of an intangible program, falls within the exemption for maintenance or repair of computer systems under Notification No. 20/2003-ST, and services relating to computer software by consulting engineers are exempt under Notification No. 4/99-ST, therefore maintenance of software is not chargeable to service tax. en-us Wed, 17 Dec 2003 00:00:00 +0530 Wed, 04 Jan 2012 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=96 Maintenance of installed computer software constitutes repair of an intangible program, falls within the exemption for maintenance or repair of computer systems under Notification No. 20/2003-ST, and services relating to computer software by consulting engineers are exempt under Notification No. 4/99-ST, therefore maintenance of software is not chargeable to service tax. Circulars Service Tax Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=96