TaxTMI 
TaxTMI 
2018 (7) TMI 1289
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.... on the same. However while discharging their Service Tax liability, they were not including the amount charged from their customers in respect of parking space. 2. Revenue entertained a view that the consideration for the parking space is an integral part of the residential complex constructed by the appellant and the value of the same has to be included in the value of the services. Accordingly, proceedings were initiated against them by way of issuance of a show cause notice dated 24/07/2014, raising demand of duty for the period June, 2010 to June, 2012. The notice stands culminated into impugned order passed by the Lower Authorities confirming demand to the extent of Rs. 7,86,972/-(Seven lakhs Eighty Six Thousands Nine Hundred Seventy....
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....ivities. He also relies upon the Tribunal order in the case of Mahesh Sunny Enterprises Pvt. Ltd. vs. CST 2014 (34) S.T.R. 21 (Del.). In support of his plea that parking space was not held to be a part of the Airport Service and by adopting the same analogy the parking space cannot be held to be a part of "Residential Complex Construction Services". 5. Shri Sandeep Kumar Singh Deputy Commissioner and Shri Pawan Kumar Singh Superintendent appearing for the Revenue draw our attention to the reasoning adopted by the Lower Authorities. As per the definition of the "Residential Complex Construction Services", parking space stands specifically included in the definition, thus leading to the inevitable conclusion that parking space is a part of t....
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.... but does not include services covered under Sub-clauses (zzg), (zzq), (zzzh) and in relation to parking place. Explanation - For the purposes of this sub-clause, "Preferential Location" means any location having extra advantage which attracts extra payments over and above the basic sale price." And inasmuch as parking place stands excluded, it has to be held that parking place falls under the said category, do not find any merit in the above contention of the learned advocate. As already observed parking space having been specifically included in the definition of "Residential Complex Service", the same would get covered by the definition of the said services. In fact the new definition of "Preferential Location Services" specifically exc....