Applicability of service tax on maintenance bill

[Ashutosh Chhawchharia]

Whether service tax is applicable on maintenance bill raised on tenant by the landlord of commercial building? Maintenance includes services of A.C.Unit, Furniture and other amenities.? Please give proper case laws reference?

AI Summary

Service Tax Applies to Maintenance Bills for Commercial Tenants, Covers Air Conditioning and Amenities. Refer to Home Solution Retail Case. A query was raised about the applicability of service tax on maintenance bills issued by a landlord to a tenant in a commercial building. The maintenance covers services such as air conditioning, furniture, and other amenities. The response indicated that such charges would indeed be subject to service tax. Although this issue is relatively new and lacks specific legal decisions, the Delhi High Court's decision in the Home Solution Retail case may provide some guidance.