Service tax for operation and maintenance

Ye they are liable to service tax under Management, maintenance and repair. But you can take credit if you manufacture dutiable goods or provides taxable services.

Thank you Mr. Unnikrishnan Nair,

We do two types, one is fertilizer and is sold domestically. Fertilizers are exempted from all taxes, is service tax applicable in this case too?

The second product is exported which again has service tax exemption. But I guess Service Tax does apply but we have to claim exemption in later stages. Am I correct?