Service tax query on immovable property

not correct  way of doing and it need not be for electricity and water.required only for rent and maintenance

There is service rendered on part of mall to you, hence no service tax should be charged.

Electricity is goods and provision of electricity is presently not liable for service tax.

In my opinion, your tennacy agreement with the mall has to be taken into consideration. If other utilities are part and parcel of the rent agreement, the mall is correct in collecting servicetax

I think renting of immovable property is no more a service in reference of Service tax chargeablity. As per the decision held by the Delhi high court, it stands withdrawn retrospectively  from the date it was declared chargeable...

but maintenance shall continue to be under ambit of service Tax under Maintenance or Repair Services..

Here service tax charged on electricity exp is worth questionable....

Renting of IP is questionable and we await the decision of the SC. But yes where you provide a service as inseparable part of a basket of services then the service which gives the essential service would be considered.

However electricity as I understand is charged on usage basis and the rates would be specifically set out. If set out not liable.