Whether Annual Maintenance contracts (AMC) for maintenance of roads are excluded from service tax?
Ans:- As roads are neither goods nor equipment, the AMC for roads would not be covered under service tax. Q.2.6) Whether service tax on maintenance and repair would be charged in cases where during the guarantee period, the services are provided to the buyer of the goods while the payments for the same are received from the supplier of the goods? Ans:- Irrespective of the fact that the receiver of the service is different from the person making payments for such services, the service tax is leviable on the service provided towards maintenance and repair. Therefore, for the services provided during the warranty period by the dealer or any other authorised person. Service Tax would also be leviable on any amount received by such dealer or such other auhorized person from manufacturer of such goods.
Related Questions
- Does BUSS engineering provide Preventive maintenance contracts (PMC) and Annual Maintenance contracts (AMC)?
- What is the annual renewal fee for MathWorks Software Maintenance Service with PolySpace products?
- Whether Annual Maintenance contracts (AMC) for maintenance of roads are excluded from service tax?
