TaxTMI 
TaxTMI 
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?
Applicability of service tax on maintenance bill
10 Aug 2009 
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Service tax on maintenance charges affirmed as taxable when levied by landlord on tenant, citing relevant case guidance.
Amounts charged by a landlord to a commercial tenant for maintenance - including AC, furniture and other amenities - are treated as consideration for a taxable service and therefore subject to service tax; limited direct precedent exists, with the Delhi High Court decision in Home Solution Retail (para 35) cited as persuasive guidance. (AI Summary)
Amounts charged by a landlord to a commercial tenant for maintenance - including AC, furniture and other amenities - are treated as consideration for a taxable service and therefore subject to service tax; limited direct precedent exists, with the Delhi High Court decision in Home Solution Retail (para 35) cited as persuasive guidance. (AI Summary)