Service tax on monthly maintenance charges of warehouse

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My client has build warehouses and sold it. He is collecting monthly maintenance charges for these warehouses from their owners for maintenance of electricity bills, road maintenance, watchmen charges, etc. I need to know whether service tax is applicable to these monthly maintenance charges.

In another case, in a housing society where monthly maintenance charges to be paid by its members is Rs.5000 and more and there are more than 50 members in that Housing Society, then whether service tax is applicable to these monthly maintenance charges.

Replies (1)
In this regard you describe such services are taxable services plz read Notification 25/20012 or Negative list. If you are fall in terms & conditions then you are not eligible for payment of service tax plz.


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