https://www.taxtmi.com/article/detailed?id=466 Taxability of management, maintenance or repair services arises where services are provided for consideration under a contract or agreement and covers maintenance, repair, reconditioning or restoration of movable and immovable property and computer software; free warranty work is outside the charge. Sub contractors providing taxable maintenance are liable and principals may claim input credit. Transfer of property in goods during service permits a documented deduction of goods value but precludes cenvat credit unless service tax is charged on the gross amount. Remote electronic maintenance is assessed under performance based export/import rules. en-us Wed, 19 Aug 2009 15:29:32 +0530 Fri, 14 Mar 2014 14:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=466 Taxability of management, maintenance or repair services arises where services are provided for consideration under a contract or agreement and covers maintenance, repair, reconditioning or restoration of movable and immovable property and computer software; free warranty work is outside the charge. Sub contractors providing taxable maintenance are liable and principals may claim input credit. Transfer of property in goods during service permits a documented deduction of goods value but precludes cenvat credit unless service tax is charged on the gross amount. Remote electronic maintenance is assessed under performance based export/import rules. Articles Service Tax Wed, 19 Aug 2009 15:29:32 +0530 https://www.taxtmi.com/article/detailed?id=466