common maintenence area charges

[Guest]

i want to know every aspect of the service tax law i.e abatement, rate, etc on payment regarding common maintence area

[Ganeshan Kalyani]

Sir, Common maintenance area service is under forward charge, hence service provider shall charged 15% Service Tax (14%-Service Tax, 0.50% Swachh Bharat Cess, 0.50% Krishi Kalyan Cess) on entire invoice amount. No abatement. Thanks.

[YAGAY andSUN]

It is the liability of service provider to charge, collect and pay the service tax to the exchequer in the matters of common area maintenance charges. No reverse charge is applicable.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of the experts.

AI Summary

Service tax on common maintenance area charges applies under forward charge; provider must collect and remit composite cess-inclusive tax. Service tax on common maintenance area charges is payable by the service provider under a forward charge on the full invoice amount without any abatement; the provider must charge, collect and remit the composite tax including cess components and no reverse charge applies.