Service tax liability on administrative charges and rent?
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
02 February 2012
one commercial complex collect administrative charges yearly from all members. member means all owner of shops in this complex. whether this service tax chargeble on this charges? this complex give space to advrtising agency for hording on the terrace. whether this service tax charge on this rent bill?
02 February 2012
Collection of administrative charges is not generally covered by service tax, but in this instance it appears that these charges for maintenance and repairs / renovation of the common areas. If it is so there is rendering of maintenance service and hence the amount would be subject to service tax.
The renting of terrace for purposes of harding is renting of immovable property for commercial purposes and the same is subject to service tax.
The renting of terrace for purposes of harding is renting of immovable property for commercial purposes and the same is subject to service tax.
Message likes :
2 times
04 February 2012
what is nature of administrative charges..if you are separately collecting to upkeep the common area and maintenance of common facility then you are covered under 'MMR' as my friend correctly said in his reply. but you are charging the same as part of renting of immovable property then you are liable to pay tax on same under 'Renting of immovable property'...I think if you are renting terrace for hoarding, you are covered 'selling of space services' as providing space for display, advertising, showcasing of any product or service in 'public places, building,' are covered under said category. Please read definition of selling of space.
Querist : Anonymous
Querist :
Anonymous
(Querist)
04 February 2012
Thanks for kind information.
i got the information that administrative and membership charges collected by commercial complex's association is covered under service tax under the service name "club or association service to its member".
so that charges are taxable. rent is also covered under the service name "renting of immovable property".
i got the information that administrative and membership charges collected by commercial complex's association is covered under service tax under the service name "club or association service to its member".
so that charges are taxable. rent is also covered under the service name "renting of immovable property".
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- REGARDING GST ON COMMERICIAL PROPERTY
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- TDS U/S. 194NF
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- ITC temporary reversal and reclaim
- GST on export of services and Input Credit
- Applicable TDS rate for sale of property in Nov 2024
- Donation Receipt u/s 80G
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding einvoice taken on nil rated sales
Trending Online Classes
CAclubindia
