Is Villa/Flat Maintenance charges are taxable ?

Dear All

I am an Accountant working for  XYX Residencial Complex, it is Association of Persons ( All Owners together Formed an Association )   an amount of Rs.7000/-  charged as Maintenance fees for a month we have 56  units of Residential House.   my  queir is  wheather  Apartment / Villa Maintenance  fees collected  to incurred  our own expense with related to maintenance.  Is this catogory  are applicable to service tax.  if so under which head it fall on, if it does not applicable  than please give me some reference section or  notification  to have clarity.     Please note this maintenance charges are not used  for any commercial purpose  it is only domestic purpose.

Please do the needful

regards

stani kamal