Service tax expemtion limit on society maintenance charges

i believe that the limit of Rs.5000/- is proposed in Negative list and the exemptions yet to come and not in the existing service tax law.

 

There is no clause in the negative list which says that the service tax exemption limit on the maintenance charge paid to the apartment association has been increased to Rs. 5000. If you are not in the basic exemption limit, service tax liability will accrue from Re 1. There is no exemption limit of Rs 5000/- for maintenance job. Kindly charge service tax on your invoices irrespective of the amount charged for any maintenance job.

In my society, RWA has put up a notice that service tax on service tax less than 5000 is not applicable w.e.f. 01/07/2012. I wanted to confirm is it indeed effective from 1st July or before that.

I agree with Mr Ajit Dubey.

There is no separate limit per se service tax on Maintenance charges by Apartment Associations.

If you are within the limit, no need to charge service tax.

Please see this link:

 

https://in.finance.yahoo.com/blogs/economaniac/negative-list-tax-exemptions-nutshell-043550007.html