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Business Support Service

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(Querist)
27 June 2009 Does Aminities charges falles under this category?As per Service tax Inspector he is of opinion that Aminities is not to be treated as rent & would be charged as Business support service since 1-5-2006.As per SE Inspetor he says that Though Lease Rent Comes under SE tax from 1-6-2007 it was not specify that it will not fall under Busines Support Services for earlier year.
Please quote any case law stating that Aminities is only part of Renting of Immovable propery & not Business Support.
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
29 June 2009 What do you mean by amenities?
The possibility of falling under BSS, Maintenacne , management and Repairs or rent are all possible.
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