Service tax on common area maintenance charges

This query is : Resolved

Neerav Yogesh Shah (Querist)
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13 December 2014 Dear All

One of my client is giving commercial offices to his tennants on rental basis.

He is raising two invoice
1. Rent on Immovable Property
2. Common Area Maintenance Charges (Towards Lift & Lobby Electricty & other Charges)

So my query is under which category of service is Service Tax applicable on Common area Maintenance charges

Renting of Immovable property
or
Maintenance & Repairs Service

CA Robin Betala

CA Robin Betala (Expert)
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13 December 2014 In my opinion taxable renting service include renting of immovable property and other service in relation to renting therefore maintenance charges will come under the renting of immovable prop.