Service tax on immovable property

Rs. 90,000+(90,000-379.5)×14.5% is correct.

If municipal tax paid by co. Then

Rs. 90,000-379.5+(90,000-379.5)×14.5% is correct.

If the Municipal Tax is paid by the Company then U have to rasie the bill in this manner :

Gross Rent                                                                                             90000

Service Tax : 

Gross amount  of Taxable Service as per ST Law  90000+379.50

Less : Municipal Tax                                            379.50

Net Amount                                                        90000

Service Tax on 90000 @ 14.5%                                                                13050

Bill Amount                                                                                           103050