https://www.taxtmi.com/caselaws?id=757146 CESTAT Kolkata held that appellant was not liable to pay service tax on mall parking facilities provided to visitors. The tribunal ruled that land used for parking purposes does not fall under "renting of immovable property service" for service tax purposes. Since appellant did not recover parking charges from tenants/shop owners or their employees, no service tax was payable. The demand for service tax on car parking charges was set aside, penalty was not imposable, and the appeal was allowed with the impugned order being overturned. en-us Tue, 23 Jul 2024 00:00:00 +0530 Sat, 17 Aug 2024 08:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757146 CESTAT Kolkata held that appellant was not liable to pay service tax on mall parking facilities provided to visitors. The tribunal ruled that land used for parking purposes does not fall under "renting of immovable property service" for service tax purposes. Since appellant did not recover parking charges from tenants/shop owners or their employees, no service tax was payable. The demand for service tax on car parking charges was set aside, penalty was not imposable, and the appeal was allowed with the impugned order being overturned. Case-Laws Service Tax Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757146