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St liability of Firm

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(Querist)
11 August 2010 A firm is looking after the maintenance of the apartments.Whether Service tax is applicable to this kind of services.Further the firm is already having other services on which they are paying Service tax.Please advice
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
11 August 2010 My view , you are liable to ST and covers with following category

management, maintenance or repair” means any service provided by—

(i) any person under a contract or an agreement; or

(ii) a manufacturer or any person authorised by him, in relation to,—

(a) management of properties, whether immovable or not;

(b) maintenance or repair of properties, whether immovable or not; or

(c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle;
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