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    <title>Renting of parking space by Railways , bus stations</title>
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    <description>Permitting or granting access, occupation or use of public land or built spaces for vehicle parking at transport termini is captured by the declared service Renting of Immovable Property; arrangements where an outside agency collects fees but pays a fixed amount to the authority still amount to renting. Only properties falling within the specified negative-list exclusions or the limited statutory exemptions are outside the taxable ambit; otherwise permitting usage of such public property for parking is chargeable as renting.</description>
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      <description>Permitting or granting access, occupation or use of public land or built spaces for vehicle parking at transport termini is captured by the declared service Renting of Immovable Property; arrangements where an outside agency collects fees but pays a fixed amount to the authority still amount to renting. Only properties falling within the specified negative-list exclusions or the limited statutory exemptions are outside the taxable ambit; otherwise permitting usage of such public property for parking is chargeable as renting.</description>
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