The most notable update in this Management Guide is in Example 5A which provides a scenario of a building
complex owner renting out lots (of the commercial building) to tenants. In addition to the rent, it provides a
‘maintenance management service’ in relation to the common areas. The provision of these maintenance
management services as well as the rental charge are not subject to service tax. However, if the owner also
provides a maintenance management service in relation to the property/lot/area that is leased to the tenant,
this maintenance management would be subject to service tax.