08 February 2012
Dear Sir / Madam Please suggest regarding the following queries:During audit of Real estate Developer, Audit Area: Sales Dept., It was observed that: TDS was deducted by some customers while making payment to builder as regards Advance Maintenance charges 1)Whether TDS is to be deducted by the unit holder from Maintenance charges to be paid to the Builder?Please quote the relevant section no. 2) Whether Service tax on Maintenance charges is applicable? Please quote the relevant Section no. Thanks