Home / 
clarification on the taxability of maintenance of Computer Software-regarding
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns who are engaged in design, development are maintenance of Software and enter into Annual Maintenance contracts for maintenance of their software, are exempt from Service Tax or not. 2. 'Maintenance or repair' means any service provided by (i) any person under a maintenance contract or agreement or (ii) a manufacturer or any person authorised by him in relation to maintenance or repair or servi....