https://www.taxtmi.com/caselaws?id=781732 CESTAT Chennai held that the appellant's arrangement with a parking management company for operating car parks in a mall on a profit-sharing basis was not "leasing of space for an entity for providing parking facility" but engagement of services to provide parking to the public. Since revenue was shared after deduction of operating expenses and could vary monthly, it was treated as profit share rather than fixed rent. The Tribunal emphasized judicial discipline, noting an earlier Commissioner (Appeals) order on identical facts in favour of the appellant had not been set aside. The benefit of N/N. 25/2012-ST exemption was held applicable, the impugned order was set aside, and the appeal was allowed. en-us Fri, 14 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781732 CESTAT Chennai held that the appellant's arrangement with a parking management company for operating car parks in a mall on a profit-sharing basis was not "leasing of space for an entity for providing parking facility" but engagement of services to provide parking to the public. Since revenue was shared after deduction of operating expenses and could vary monthly, it was treated as profit share rather than fixed rent. The Tribunal emphasized judicial discipline, noting an earlier Commissioner (Appeals) order on identical facts in favour of the appellant had not been set aside. The benefit of N/N. 25/2012-ST exemption was held applicable, the impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781732