Income from Parking Facility Rentals Subject to Service Tax, Alongside Shop Rent Fees.

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Full Text of the Document

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....Renting to Immovable Property Service - parking facility - the owners of the shop/ and their employees are availing the parking facility for which monthly consideration is collected by the appellant along with the rent payable for the said shops and premises - the consideration attributable to such income is liable to be taxed. - AT....