Related Service Tax Notification

[kamal chordia]

Dear Sir

kindly confirm the related notification as per which service tax applicable on Car Parking while booking Flat in Noida.

 

thanks & regards

kamal

 

[YAGAY and SUN]

It may fall under construction of residential complex servcies.

[kamal chordia]

Dear Mr. Pradeep

Earlier our Builder charging S. Tax on 25% value of Deamnd on construction but except car parking, now as per builder there is clarification/notification and on the basis of that they are also taking s.tax on car parking from 01/07/2010 onwards demand notice.

We need related notification or clarification for applicabality of s.tax on car parking also.

[YAGAY and SUN]

Notification No. 25/2012-ST dated 20th June 2012. (Negative List)

AI Summary

Service tax on car parking applied to property bookings after notification, altering taxable inclusion under construction services. Query concerns whether car parking charges collected on flat booking are taxable as part of construction of residential complex services, where builders earlier excluded parking from the 25% taxable component but subsequently began levying service tax on parking, citing Notification No. 25/2012-ST (a Negative List notification) as the basis for treating car parking as taxable when charged separately.