(This Notification has been Rescind vide NTF. NO. 07/2004-ST, DT. 09/07/2004)

NTF. NO.20/2003-ST, DT. 21/08/2003

Taxable service - Customer by any person in relation to maintenance or repair of computers, computer systems or computer peripherals

G.S.R. (E).- In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to a customer by any person in relation to maintenance or repair of computers, computer systems or computer peripherals, from the service tax leviable thereon under section 66 of the said Act.

[F.No. B3/7/2003-TRU]

(G. S. Karki)
Under Secretary to the Government of India

(Please refer CIR. NO.74/04/2004-CX(ST), DT. 23/01/2004 - Clarification for the maintenance and repair services for Automated Teller Machines (ATMs) - Liability of service tax)

(Please refer Cir. No. 62/11/2003-CX(ST), Dt. 21/08/2003)

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