TaxTMI 
TaxTMI 
2025 (11) TMI 1200
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2. Brief facts of the case are that the appellant had leased out their parking area / lot to M/s. Smart Parking India Pvt. Ltd. (SPIPL) for parking of public vehicles in the basement of their shopping malls and in an additional parking area for which the appellant received 78% car park revenue collected by SPIPL. It was noticed that the appellant had not paid service tax on the money received even though the same allegedly attracted service tax. It was the department's contention that Notification No. 25/2012-ST providing exemption to services by way of vehicles parking to general public excluded 'leasing of space for an entity for providing parking facility' from the exemption. Hence Show Cause Notice dated 22.7.2014 was issued for deman....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e to an entity for providing such parking facility, Since the parking space is not rented/leased out to SPIPL the exemption provided under S.No. 24 would be available to them. She further stated that the Agreement makes it abundantly clear that the amounts paid by the visitors for availing the parking facility, is deposited directly into the bank account of the Appellant and only thereafter amounts are remitted to SPIPL, as per the agreed ratio. This also indicated that only the appellant has provided the service to their customers and SPIPL is only engaged to maintain the facility and its functioning. The Ld. Counsel further stated that the order passed by the Commissioner Appeals in OIA No. 154-156/2014 (MST) dated 14.03.2014 for previ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gned OIA 239/2016(STA-III), dated: 28.11.2016 passed subsequently and involving identical facts, has after considering the OIA dated 14.03.2013 taken a diametrically opposite stand in a very cryptic and facile order and held that SPIPL paid money to the appellant in order to use the impugned parking lot/ area for providing parking facility. Hence the impugned activity is nothing but leasing of space for providing parking facility, which is specifically excluded as per notification 25/2012-ST and is liable to Service Tax. 5. We find that it has been well accepted that as per judicial comity or judicial discipline a decision of the earlier Commissioner (Appeals) on identical facts should be followed subsequently by the same Authority, unle....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the terms and conditions hereinafter contained. Article III Operation of premises. The Owner hereby agrees to permit and SPIPL hereby agrees to operate the premises with the right to operate the premises as a car park, during the term hereby created for the purposes connected there to Sharing consideration/ Monthly car park Revenue In consideration of the Owner allowing the premises to SPIPL, SPIPL shall share the monthly car park revenue after adjusting the direct operating expenses with the Owner in the following proportions. Owner-78% SPIPL-22% or Rs. 2.70 lacs, whichever is higher (a) The entire collections would be deposited to the Bank Account maintained by CCCHP....