10 June 2014
There is a mall in which various shops are rented. The owner of mall also collect common area maintenance from them. Is service tax applicable on such common area maintenance? What is the rate applicable and please let me know the relevant notification.
10 June 2014
If the mall owner, if it is not non-profit organisation or unincorporated body, then the service is taxable. If the Mall owner is non-profit organisation and contribution per member per month is less than 5000, it is not taxable. Clause 28 of notification 25/2012
CAclubindia
