Service tax on common area maintenance
This query is : Resolved
shweta shukla
(Querist)
10 June 2014
There is a mall in which various shops are rented. The owner of mall also collect common area maintenance from them. Is service tax applicable on such common area maintenance? What is the rate applicable and please let me know the relevant notification.
There is a mall in which various shops are rented. The owner of mall also collect common area maintenance from them. Is service tax applicable on such common area maintenance? What is the rate applicable and please let me know the relevant notification.
CA UMESH DULAL
(Expert)
10 June 2014
If the mall owner, if it is not non-profit organisation or unincorporated body, then the service is taxable. If the Mall owner is non-profit organisation and contribution per member per month is less than 5000, it is not taxable. Clause 28 of notification 25/2012
shweta shukla
(Querist)
10 June 2014
Thank u for the reply.
The mall owner is a company
The mall owner is a company
shweta shukla
(Querist)
10 June 2014
Thank u for your reply sir.
The mall owner is a company.
If you can please let me know Notification/ charging section for Service tax on Common Area Maintenance
The mall owner is a company.
If you can please let me know Notification/ charging section for Service tax on Common Area Maintenance
CA UMESH DULAL
(Expert)
10 June 2014
you have not read my answer properly. I have mentioned in the previous reply. Read Clause 28 of notification 25/2012 of ST
shweta shukla
(Querist)
10 June 2014
Thank u for your reply sir.
The mall owner is a company.
If you can please let me know Notification/ charging section for Service tax on Common Area Maintenance
The mall owner is a company.
If you can please let me know Notification/ charging section for Service tax on Common Area Maintenance
CA UMESH DULAL
(Expert)
10 June 2014
notification 25/2012 of ST (i.e. mega expemption) read clause 28. It is taxable
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