2011 (3) TMI 640

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.... they are charging separately for use of the parking space by their clients, who enjoyed the services of Mandap provided by the appellants. The department wants to charge Service Tax on the amount received in respect of parking charges for the space provided by the appellants to their clients using the Mandap facility. Accordingly, a Show Cause Notice was issued and demands were confirmed. Aggrieved from the said order, the appellants are before us. 2. The ld. Advocate for the appellant submits that the appellants are issuing separate invoice for the parking charges and same are reflected in their balance sheet separately and the major portion of the demand is time-barred. Hence the demands are not sustainable. He further submitted that ....

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....sub-section 65 (105) (m) of Finance Act, 1994. As per this sub-section the taxable service means :     "any service provided to a client by a Mandap Keeper in relation to the use of Mandap in any manner including the facilities provided to the client in relation to such use and also the services, if any, provided as a caterer." From the bare perusal of the said definition, we find that any services provided by the assessee to their client in relation to Mandap Keeper is also to be included in the services of a Mandap Keeper. It is an admitted fact that the facility of car parking was made available to the clients who availed the services of the Mandap. It is also an admitted fact that the car parking charges were collec....

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....to rush of vehicle the problem of parking is assuming utmost importance and the appellants who holds a banquet hall has to provide some parking space to be used for parking of vehicles by the guests of the client holding a function in the banquet hall. The said statement by the appellants also confirmed the view of this Tribunal that the car parking facility has been provided by the appellants in relation to the service provided for the Mandap. The appellants have suppressed the fact from the department that these car parking charges are collected from the clients who are using the Mandap. Hence, the lower authorities has rightly invoked the extended period of limitation. 6. With regard to the penalties, we find that in the impugned orde....