Service tax on common area maintenance


This query is : Resolved 

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.



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

10 June 2014 Thank u for the reply.

The mall owner is a company

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

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

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

10 June 2014 notification 25/2012 of ST (i.e. mega expemption) read clause 28. It is taxable


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