Vehicle parking exemption withdrawn; public parking once exempt but dealer parking and land rental remain taxable.

Vehicle parking services to the general public were exempt from service tax for a specified period, excluding leasing of space to an entity providing parking. Parking provided to commercial users such as car dealers is taxable. Where land is rented for parking, the landowner is liable to pay service tax on the renting service. An administrative amendment later withdrawn the exemption for public parking.

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