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Whether service tax is applicable on maintenance and repair services provided by persons other than authorised service centers of companies?

April 26, 2017applicable authorised Centers maintenance persons provided Repair service Services tax

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Whether service tax is applicable on maintenance and repair services provided by persons other than authorised service centers of companies?

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Ans:- 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 servicing of any goods or equipment, excluding motor vechile. Therefore, service tax is applicable on maintenance and repair services provided by all such persons.