https://www.taxtmi.com/highlights?id=71422 Refund of the Service Tax - parking charges - The legislature has used the words “land” and “vacant land” in accordance with the context, wherever applicable. When “land” in a legal sense includes structures, if any, raised thereon, the same covers the land appurtenant to a building or a part of the building as well. - For the purposes of sub-clause (zzzz) of Section 65 (105), “immovable property” does not include land used for parking purposes - AT en-us Fri, 11 Aug 2023 08:15:33 +0530 Fri, 11 Aug 2023 08:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71422 Refund of the Service Tax - parking charges - The legislature has used the words “land” and “vacant land” in accordance with the context, wherever applicable. When “land” in a legal sense includes structures, if any, raised thereon, the same covers the land appurtenant to a building or a part of the building as well. - For the purposes of sub-clause (zzzz) of Section 65 (105), “immovable property” does not include land used for parking purposes - AT Highlights Service Tax Fri, 11 Aug 2023 08:15:33 +0530 https://www.taxtmi.com/highlights?id=71422