Guidelines for the Maintenance Or Repair Services

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The Guidelines on Maintenance or Repair Services provide guidance on the application of service tax to maintenance and repair services, effective 26 February 2024.

This covers corrective and preventive maintenance, calibration, reconditioning etc. for buildings, goods, land or systems.


The Guidelines aim to facilitate understanding on the scope, tax treatment, registration, and operational aspects concerning maintenance and repair services under the Service Tax regime.

It outlines the key rules, principles, and tax obligations that should be followed.

Key Points

The guidelines specify that maintenance and repair services are designated as taxable services under Group G. Inclusions like management, corrective, preventive, predictive maintenance are explained.

Concepts of taxable person, valuation, tax due date are covered. Registration, exemptions, transitional rules, FAQs are provided.

Various examples illustrate different types of maintenance and repair transactions.

Maintenance services refer to activities conducted by service providers to preserve, maintain, control, supervise, prevent, restore, or manage a building, goods, land, or system to ensure they function well and effectively, meet current standards, improve conditions and performance, extend lifespan, enhance productivity, safety, minimize the risk of damage, accidents, and others.

Repair services refer to activities of fixing, correcting, or restoring a damaged, malfunctioning, or maintenance-required building, goods, land, or system. Repair services are part of maintenance services.

For the purpose of service tax, the following activities are included in the maintenance or repair category:

  1. Calibration
  2. Adjustment
  3. Reconditioning
  4. Reconfiguration
  5. Overhaul

The need for maintenance and repair services is crucial in maintaining the performance and safety of a building, goods, land, or system. These services also help prevent unexpected damages and ensure buildings, goods, land, or systems function well over the long term.

Generally, there are two types of maintenance services: preventive maintenance and corrective maintenance.


In summary, the guidelines establish the service tax requirements and treatments for the building maintenance and repair services sector effective 26 February 2024.

A comprehensive coverage is given on scope, thresholds, documentation, payments and other compliance aspects to facilitate industry adoption of the tax obligations.


  1. Q: My company provides facility management services which include maintenance scheduling, preventive maintenance, repair works etc. Are these services taxable? A: Yes, facility management services such as scheduling and managing maintenance and repair works are taxable maintenance services. Service tax should be charged on these services.
  2. Q: I have appointed an IT company to maintain and repair our office computers and network equipment. They charge us service fees whenever a repair job is carried out. Are these fees taxable? A: Yes. The repair services provided to restore functionality of your computers and network equipment are taxable maintenance and repair services.
  3. Q: My factory has an annual maintenance contract for servicing our production machinery. The contractor provides scheduled preventive maintenance every quarter. Are these services taxable? A: Yes. Preventive maintenance services provided systematically based on a schedule are taxable maintenance services.
  4. Q: I appointed a contractor to overhaul my generator set. This involved replacing worn-out parts and repainting to make it like new. Is this overhaul service taxable? A: Yes, the generator overhaul service is a taxable repair or corrective maintenance service.
  5. Q: My housing apartment has appointed a facility manager who charges us monthly maintenance fees for cleaning, landscaping, swimming pool maintenance etc. Are these fees taxable? A: No, maintenance services provided by property managers or bodies for residential buildings are not taxable.


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