TaxTMI 
TaxTMI 
Inclusion of value of mandap + electricity charges in taxable Mandap Keeper Service
29 Mar 2010 
3 Replies 
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Taxable value of mandap services includes separately billed electricity, so service tax applies to the total charge.
The full amount charged by a mandap keeper, including separately invoiced electricity charges, constitutes the taxable value of Mandap Keeper Service; invoice itemisation does not convert such components into non-taxable reimbursements, and Rule 5 (Explanation) of the Service Tax Rules 2006 renders details of individual components immaterial to assessing the total consideration for service tax. (AI Summary)
The full amount charged by a mandap keeper, including separately invoiced electricity charges, constitutes the taxable value of Mandap Keeper Service; invoice itemisation does not convert such components into non-taxable reimbursements, and Rule 5 (Explanation) of the Service Tax Rules 2006 renders details of individual components immaterial to assessing the total consideration for service tax. (AI Summary)
Mandap Keeper Service: Service provider is charging for mandap + electricity separately in the invoice at actuals. Will this be included in the value of taxable services.