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(c) Maintenance or repair including reconditioning on restoration, or servicing of any goods, excluding a motor vehicle.

Explanation. -- For the removal of doubts, it is hereby declared that for the purposes of this clause -

(a) "goods" includes computer software;

(b) "properties" includes information technology software."

19. A perusal of the same would indicate that management, maintenance or repair means any service provided by any person under a contract or an agreement, or a manufacturer or any person authorised by him, in relation to, the management of properties, whether immovable or not, maintenance or repair of properties, whether immovable or not, or maintenance or repair including reconditioning on restoration, or servicing of any goods, excluding a motor vehicle.

suresh 904-CEXAG-289.2016.doc Then, there is an explanation which clears doubts and it declares that for the purposes of this clause, namely, 65 (64), goods includes computer software and properties include information technology software. The words "Taxable service" is defined in Section 65, Clause (105) to mean any service provided or to be provided to any person by any person in relation to management, maintenance or repair.