Taxability of Repair or maintenance of computer software under the category of “ maintenance or repair services”.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f Revenue Central Board of Excise Customs New Delhi , March 7, 2006 Subject:- Taxability of Repair or maintenance of computer software under the category of " maintenance or repair services". It may be recalled that Notification No. 20/2003-ST dated 21st Aug., 2003 exempting taxable service in relation to maintenance or repair of computers, computer systems or computer periph .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X