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?