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APPLICABILITY OF SERVICE TAX ON MAINTENANCE AND REPAIR SERVI

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RAMESH

Expert

52 Points Posted on 16 December 2010

Dear All,

We are service provier under construction of residential complex having turnover > 10 L. In addition to the main service of construction of residential complex, we are providing the service for maintenance of apartments by charging Rs.2000 per 1000 sft. The maintenance charges of Rs.2000/- inclusive of material like Diesel, Petrol, Common area Electricity, water bills, lift & Genset AMC charges & others services like Security, House keeping, Gardening etc (which costs approx Rs.1500/- per 1000 sft).

What is the value to be considered for payment of service tax under maintenance and repair service?

Replies (2)

U S Sharma

glidor@gmail.com

21670 Points Posted on 16 December 2010

under maintainance and repair , no abatement is available, however u have to bill seperate for materials and service content, overall limit of 10 lacs is is available for gross service tendered ( excluding the materials if billed separate)