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of <h1>Service Tax Exemption on Public Vehicle Parking Withdrawn April 1, 2013; Leasing Spaces Still Taxable Per Notification No. 3/2013.</h1> From July 1, 2012, to March 31, 2013, services related to motor vehicle parking for the general public were exempt from service tax, as per Notification No. 25/2012. This exemption did not cover leasing space to entities for parking facilities. Effective April 1, 2013, this exemption was withdrawn, as indicated by Notification No. 3/2013. The term 'general public' refers to a broadly defined group of individuals. If a person rents land for public vehicle parking, no service tax is due unless the parking is for a specific entity, such as a car dealer. The landowner must pay service tax on the land rental.
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