https://www.taxtmi.com/caselaws?id=441561 The Tribunal held that the parking facility provided by the appellant on land used solely for parking purposes is excluded from the levy of Service Tax under Section 65(105)(zzzz). The rejection of the refund claim was deemed inappropriate, and the impugned order was set aside. The appeal was allowed, provided that the duty had not been passed on, with any consequential benefits as per law. en-us Thu, 10 Aug 2023 00:00:00 +0530 Fri, 11 Aug 2023 08:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441561 The Tribunal held that the parking facility provided by the appellant on land used solely for parking purposes is excluded from the levy of Service Tax under Section 65(105)(zzzz). The rejection of the refund claim was deemed inappropriate, and the impugned order was set aside. The appeal was allowed, provided that the duty had not been passed on, with any consequential benefits as per law. Case-Laws Service Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441561