I am an Accountant working for XYX Residencial Complex, it is Association of Persons ( All Owners together Formed an Association ) an amount of Rs.7000/- charged as Maintenance fees for a month we have 56 units of Residential House. my queir is wheather Apartment / Villa Maintenance fees collected to incurred our own expense with related to maintenance. Is this catogory are applicable to service tax. if so under which head it fall on, if it does not applicable than please give me some reference section or notification to have clarity. Please note this maintenance charges are not used for any commercial purpose it is only domestic purpose.
Here you are providing service to yourself. This kind of situation called as principal of mutuallity.
Lets say 5 people are cooking food for themselves. So can it be said that they are providing service to others?? Obviously not. Same is the issue in your case also and hence you are not liable to pay any service tax.