Does service tax applicable on the Society maintenance charges collected from Non Profit making organisation ?
Is there any ways for non profit organisation to contend that service tax is not applicable to it as it is non profit organisation and to pay the flat maintenance charges excluding service tax
10 June 2014
No service tax is payable on maintenance charges collected by housing society (in your case) for use of common services like security etc if the sum is less than 5000 per month per member.
10 June 2014
In this case Non profit making organisation has the office premises in the commercial complex and is liable to pay the flat maintenance charges to the society.
Since the service recipient is engaged in non profit making activity it is not liable to service tax.
On basis of the fact that it is not liable to service tax can it ask the service provider the bill exclusive of the service tax
12 June 2014
Hi, Would like to share more clarification regarding the mentioned scenario.
When services (Renting of flat) is provided to charitable trust, whether service tax is applicable?
As charitable trust is not carrying any business activity, no service tax is applicable on the services provided by them. Can it take the same stand of non applicability of service tax on the service which they receive.
CAclubindia
