https://www.taxtmi.com/caselaws?id=364136 The Tribunal upheld the impugned order, ruling that the provision of parking place within a residential complex is subject to service tax under the 'Construction of Complex Services' category. The appellant's argument that open car parking charges were not liable for service tax was dismissed, as the Tribunal found that the amounts recovered for open car parking within the residential complex fell within the definition of residential complex under Section 65(91a). Consequently, the Tribunal directed the adjudicating authority to recalculate the demand based on this determination, rejecting the appellant's appeal. en-us Wed, 27 Jun 2018 00:00:00 +0530 Tue, 24 Jul 2018 08:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364136 The Tribunal upheld the impugned order, ruling that the provision of parking place within a residential complex is subject to service tax under the 'Construction of Complex Services' category. The appellant's argument that open car parking charges were not liable for service tax was dismissed, as the Tribunal found that the amounts recovered for open car parking within the residential complex fell within the definition of residential complex under Section 65(91a). Consequently, the Tribunal directed the adjudicating authority to recalculate the demand based on this determination, rejecting the appellant's appeal. Case-Laws Service Tax Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364136