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TMI Blog2018 (7) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- Car Parking Charges are admittedly towards provision of open car parking place within the residential complex - the provision of parking place within the residential complex is very much included within the definition of residential complex and the same will be liable to payment of service tax under the said category - demand upheld - appeal dismissed - decided against appellant. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts recovered by them from their customers towards Car Parking charges . The Department was of the view that such amounts are liable for payment of service tax under the category of Construction of Complex Services falling under Section 65(105)(zzzh) of the Finance Act, 1994. Accordingly, show cause notice dated 17.12.2013 was issued and the case was adjudicated vide the impugned order in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the said service has excluded services in relation to parking place, alongwith the services under (zzzh). Accordingly, he submitted that no service tax was liable to paid. He submitted that in case the demand is to be upheld, they will be entitled to the benefit of abatement as available under Notification No. 1/2006 as amended. However, they will be entitled to the benefit of abatement un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included within the definition of residential complex and the same will be liable to payment of service tax under the said category. Consequently, we find no reason to interfere with the impugned order. The adjudicating authority is directed to recomputed the demand with the above mentioned discussion. 7. In the result, appeal is rejected. (Dictated and pronounced in the open Court). - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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