A bill raised by a Housing Co-operative Society shows the following items -
(a) maintenance charges (fixed per flat)
(b) electricity charges (according to units consumed by each member determined by sub-meter). The Society pays the bill to CESC and gets reimbursement from members on actual basis.
(c) Meter Rent (fixed Rs. 10 per month)
(d) Water charges (according to water consumed by each member)
(e) Property Tax (KMC) - Society pays, then gets reimbursement from members at a fixed amount per month per flat.
(f) Non-occupancy charges (fixed per month - if the same is used for tenancy)
Are all the above items to be included in calculating the limit of Rs. 5,000/- per member per month so as to enable Society to charge Service tax on the bill? Please clarify.
Thanks.
Anurag Sharma
Kolkata
9831581824
