Car Parking Fees Levied by Shopping Mall not Liable to Service Tax: CESTAT [Read Order]

CESTAT ascertained whether the provision of paid car parking facilities in shopping malls can be classified under ‘Renting of Immovable Property Service
By Avinash Kurungot - On September 25, 2024 4:34 pm - 2 mins read
CESTAT Kolkata - Car Parking Service Tax in Shopping Mall - CESTAT decision on parking fee tax - TAXSCAN

The Eastern Zonal Bench at Kolkata of the Customs, Excise and Service Tax Appellate Tribunal, ( CESTAT ) recently held that no service tax is payable by a shopping mall that provides paid car parking facility to its customers or shop owners who avail such facility. The present Service Tax Appeal was filed by M/s….

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