Service tax on ACfacility and DG Set (power backup) facility

This query is : Resolved 

19 April 2009

Sir, We had installed one DG set and AC plant in the premises and are providing Air conditioning facility and DG Set (power backup) facility to the shops (which are out rightly sold) / to our tenants who has taken space in this commercial building as per the agreement. We are receiving the fixed charges from the shopkeepers at the fixed rate since 2004. Electricity charges incurred in running the air conditioner and DG set is born by us.

Local service tax authorities is directing us to provide details of amount collected from the clients for providing Air conditioning facility and DG Set (power backup)facility and to pay service tax under maintenance and management of immovable property category w.e.f.01-05-2006.

Kindly advice, whether we are liable to pay service tax? And under what category ( whether under BAS or Commissioning or Installation or MRS or supply of tangible goods? And from which date?

Dayal (Expert)
19 April 2009

MRS is the right category for the services rendered by you.

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