clarification on the taxability of maintenance of Computer Software-regarding

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..... en raised whether the organisations 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 relati .....

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..... n of "Business Auxiliary Service" also specifically provides that; inter alia, maintaining of computer software is covered in the T service, which is excluded from the scope of business auxiliary service. 3. Taking the above into consideration, it is to clarify that maintenance of Software is not chargeable to Service Tax. 4. Suitable Trade Notice may be issued for the benefit of the trade .....

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