Home Highlights November 2010 Year 2010 This

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1. Repair & Maintenance Service of Road - exemption vide notification dtd 27.7.09 is not retrospective. – writ petition can’t be admitted at summon stage - HC

2. Management, Maintenance or Repair of roads (MMR) - exemption has been extended even for the earlier period from 16.06.2005 to 26.07.2009 - HC

3. Exemption relating to management, maintenance or repair of roads introduced by section 97(1) of the Finance Act, 2012 - AT

4. Maintenance of computer software - Board clarified that software is considered as "Goods" under section 65 (64) towards "Maintenance or Repair Service" - Amendment...

5. The work “widening and strengthening of link road with bituminous concrete” rendered by the respondents is not liable to service tax under “Maintenance or Repair Services” - AT

6. The expenditure incurred on such repair and maintenance of approach roads of godowns has not resulted in creation of any capital asset - AT

7. Activities of street light maintenance cannot be equated with maintenance of road, bridge, tunnel etc. - Exemption not available - AAR

8. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

9. Commercial Coaching or Training Services and Management, maintenance and repair services - training in Aircraft Maintenance Engineering - held as taxable services -...

10. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...