Maintenance service

This query is : Resolved 

08 June 2010 Our company take a zerox maachine on rent basis, we pay charges on the basis of no of zerox copies take @0.40 paise per copy.

whether is it liable to service tax?

08 June 2010 yes.it is liable to ST under Mangement, Maintenance or repair services

09 June 2010 "Right to use tangible goods service" under clause 65(105)(zzzzj) is the appropriate category, since you have taken the machine on rental basis.


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