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(a) "goods" includes computer software

(b) "properties" includes information technology software. (4) Section 65 (105) (zzg) of the Act defines taxable service with respect to management, maintenance or repair service as -

Any service provided or to be provided to any person by any person in relation to management, maintenance or repair.

9. We also note that the impugned OIO has noticed Section 98 of the Finance Act, 2012 which provided as under:

"Special provision for exemption in certain cases relating to management etc. of non-commercial government buildings (section 98) "(1) Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of non-commercial Government buildings, during the period on and from the 16th day of June, 2005 till the date on which Section 66B comes into force."