Service tax on electricity, water charges, maintenance

yashsr (CA) (2285 Points)

15 May 2015  
A Company charges service tax on rent of commercial property. As per the rent agreement, the tenant is supposed to reimburse the actual maintenance/water charges/electricity amount to the landlord i.e. the Company. The Company then pays the maintenance/water charges/electricity after receiving from the tenant.
 
 
Will the company have to charge service tax on these 3 types of  reimbursement amounts? If yes, under which head will it be taxable?