https://www.taxtmi.com/caselaws?id=755780 CESTAT Allahabad allowed the appeal regarding service tax exemption for motor vehicle parking facilities provided to general public. The tribunal held that the agreement between the appellant railway authority and contractor constituted a license arrangement rather than a lease agreement, as no tenancy rights were granted over the land. Since leasing of land for parking facilities is excluded from exemption under Sl No 24 of N/N. 25/2012-ST, the exemption applied. The tribunal noted consistent practice across North Central Zone where service tax was not collected for similar facilities, with no demands raised by revenue authorities elsewhere. The impugned order was found without merit. en-us Tue, 16 Jul 2024 00:00:00 +0530 Fri, 19 Jul 2024 07:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755780 CESTAT Allahabad allowed the appeal regarding service tax exemption for motor vehicle parking facilities provided to general public. The tribunal held that the agreement between the appellant railway authority and contractor constituted a license arrangement rather than a lease agreement, as no tenancy rights were granted over the land. Since leasing of land for parking facilities is excluded from exemption under Sl No 24 of N/N. 25/2012-ST, the exemption applied. The tribunal noted consistent practice across North Central Zone where service tax was not collected for similar facilities, with no demands raised by revenue authorities elsewhere. The impugned order was found without merit. Case-Laws Service Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755780