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THE FINANCE ACT, 1994 - SERVICE TAX
65(64) "maintenance or repair"

65. Definition.-

In this Chapter, unless the context otherwise requires,

(64) "maintenance or repair" means any service provided by –

(i) any person under a maintenance contract or agreement; or

(ii) a manufacturer or any person authorised by him,

in relation to maintenance or repair or servicing of any goods or equipment, excluding motor vehicle;