Leviability of service tax on maintenance or repair of software

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..... tax on maintenance or repair or servicing of software under section 65(105)(zzg) read with section 65 (64) of the Finance Act, 1994. 2. Supreme Court in the case of Tata Consultancy Services vs State of Andhra Pradesh (Civil Appeal no 2582 0f 1998) has observed that all the tests required to satisfy the definition of goods are possible in the case of software and in computer software the .....

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..... unbranded / customized software also, the intellectual property namely software is incorporated in a media for use. Supreme Court has held that software in a media is goods. 4. Any service provided to a customer by any person in relation to maintenance or repair is leviable to service tax under section 65(105) (zzg) of the Finance act, 1994. "Maintenance or repair" is defined under section .....

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