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Reverse Charge Mechanism, Service Tax

Issue Id: - 5570
Dated: 15-4-2013
By:- Ranbir Singh

Reverse Charge Mechanism


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Sir, we (Body corporate) receive monthly maintenance charges bills(Fixed) from our vendors (Individuals, AOP) towards our offices on lease. The descriptions on the bills mentions as "Montly Building Maint. charges", "Monthly office maint. charges" and "Common Area maintenance charges" etc. They are not charging any tax on the amount. I have doubt, are these types of bills covered under RCM or not under category works contract.? Please suggest.

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1 Dated: 15-4-2013
By:- Pradeep Khatri

Please check the Notification No. 30/2012-ST in this regard.


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