C.No.3(72)STP/97(PUI) , Dated 20in November, 2001.

I am directed to refer to your letter No.6003/II/DP/E-6, dated 26th September, 2001, on the subject cited above and to say that there is no sales tax on services of contractors for repair and maintenance work. However, if taxable goods are also supplied, sales tax is required to be charged thereon. 2. In case of term contracts for maintenance of building, sales tax is chargeable only on taxable goods used for repair and maintenance purposes…