https://www.taxtmi.com/circulars?id=631 Tax liability arises on maintenance or repair of computer software under the classification of maintenance or repair services. The circular clarifies that maintenance, repair or servicing of software is taxable, superseding prior clarifications, and directs authorities to assess and collect unpaid service tax for such services from the date the earlier exemption was rescinded. en-us Tue, 07 Mar 2006 00:00:00 +0530 Wed, 04 Jan 2012 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=631 Tax liability arises on maintenance or repair of computer software under the classification of maintenance or repair services. The circular clarifies that maintenance, repair or servicing of software is taxable, superseding prior clarifications, and directs authorities to assess and collect unpaid service tax for such services from the date the earlier exemption was rescinded. Circulars Service Tax Tue, 07 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=631