Service tax on electricity charges
RAJ KUMAR TOSHNIWAL
(Querist) 03 November 2012
This query is : Open
My client is owner of a commercial mall and charging electricity charges from the tenants as per the submeter installed at their shops at the rate exceeding actual tariff charged by power supply company.Tenancy agreement has a clause of seperate electric charges to paid by tenant at the rates fixed by the owner from time to time as per the submeter reading.For electricity charges seperate debit note is issued apart from service tax invoice towards rent.
Kindly enlighten whether landlord has to charge service tax on electricity charges and whether tenant is liable for tds on this.
