Dear All,
A residencial Complex Maintenance Comes under Service Tax Liability.
The Colonizer at the time of booking collect Rs. 30,000/- as society charges for further Maintenance of complex. And collect Rs. 300/- p.m. per house as monthly maintenance charges. My question is that is he is liable to pay service tax on Rs.300/- and the interest received from Bank on Rs. 30000/- which he is incurred for maintenace of complex.
Saurabh Agrawal
Residential Complex means under section 65(91a),
a building or building ,having more than 12 residential units;
any one or more of facilities or services as park,lift ,parking space community hall,common water supply of effuent treatment system,located within premises.
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