Dear Friends, i got an issue on service tax applicability on maintenance. The fact is a building belongs to a NRI living abroad, he let out the premises to various tenants, a company (not an association formed for the building maintenance) maintain the building as a care taker , it will collect the maintenance charges monthly as whatever amount spent for common amenities provided the same has been reimbursed by the tenants proportionately. so that the question is whethere the company collecting the maintenance charges is liable to pay service tax? any notification is available in this regard? Please provide your advise on this issue.
Regards
Ravi kumar.S.
Collecting maintenance amount from residential apartments and spending on common amenities would not attract any service tax.
