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?

[Rama Krishana]

The amount charged or collected on account of maintenance including service of AC unit, furniture and other amenities by the landlord from the tenant would be subject to service tax. Since this issue is new one there is no specific decision covering this aspect but decision of Delhi High Court in the matter of Home Solution Retail [2009 -TMI - 33136 - DELHI HIGH COURT] my be referred to [para 35]

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.