Service tax on electricity, water charges, maintenance

A Company charges service tax on rent of commercial property. As per the rent agreement, the tenant is supposed to reimburse the actual maintenance/water charges/electricity amount to the landlord i.e. the Company. The Company then pays the maintenance/water charges/electricity after receiving from the tenant.
 
 
Will the company have to charge service tax on these 3 types of  reimbursement amounts? If yes, under which head will it be taxable?
Replies (3)

Electricty, water charges are goods  and hence on that no service tax if charged on actual basis - in fact even if some profit made still it is sale of goods and no service tax. and also for maitainence charges collected on actual basis then no service tax on it.

Company has to pay service tax only on maintenance charges under repair & maintenance services
Similar to Intercontinental technocrats case which has been ruled out by FA 2015 notified from 14.05.2015 by change in defintion of the term Consideration under sec 67 which includes reimbursable expenditure

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