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    <title>Service Tax applicability on repair of computer</title>
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    <description>Repair and maintenance of computers is classified as a taxable Maintenance and Repair service based on the nature of the activity, irrespective of whether the provider is a manufacturer, authorised agent, or bound by contract. Taxability is subject to the statutory minimum exemption threshold: receipts within the exemption are not taxed, while amounts exceeding the threshold are taxable; prior to the exemption&#039;s introduction such services were not treated as taxable.</description>
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      <description>Repair and maintenance of computers is classified as a taxable Maintenance and Repair service based on the nature of the activity, irrespective of whether the provider is a manufacturer, authorised agent, or bound by contract. Taxability is subject to the statutory minimum exemption threshold: receipts within the exemption are not taxed, while amounts exceeding the threshold are taxable; prior to the exemption&#039;s introduction such services were not treated as taxable.</description>
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