9911796707
TMI Blog2021 (1) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... direction to consider the pending application of the petitioner dated 25.02.2015. First respondent invited tenders from the eligible candidates for grant of license to run car and two wheeler parking at Mysore Road Satellite Bus Station, Bytarayanapura, Bengaluru. Tender process was conducted on 17.05.2012. Thereafter, agreement was entered on 25.06.2012 while imposing certain terms and conditions for grant of license. First respondent issued notice relating to payment of service tax on the license fee and so also interest of a sum of Rs. 6,65,272/- from the petitioner on 17.01.2013 for which petitioner submitted his reply to notice on 07.02.2013. Similarly, payment relating to service tax along with the interest sought by the first respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly on 27.02.2015. Further, final notice was issued determining the service tax and license fee along with the interest. Thus, petitioner feeling aggrieved by the notice dated 06.03.2015 (Annexure-H) presented this petition. 3. Learned counsel for the petitioner vehemently contended that petitioner is not liable to pay service tax in respect of the tender relating managing car and two wheeler parking at Mysore Road Satellite Bus Station, Bytarayanapura, Bengaluru. In support of the said contention, learned counsel for the petitioner relied on Notification No.25/2012-Service Tax dated 20.06.2012 vide Annexure-R2. Paragraph 24 relates to 'Services by way of vehicle parking to general public excluding leasing of space to an entity for providin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public against the said parking facility provided." 5. Heard the learned counsel for the parties. 6. Core issue in the present petition involved is "Whether petitioner is liable to pay service tax towards managing car and two wheeler parking in a public place while serving public or not?" Undisputed facts are that the petitioner was a successful bidder in respect of parking stand of the first respondent. His agreement was executed and also the tenure of the tender was completed. Question is whether paragraph 24 of the Notification No.25/2012-Service Tax dated 20.06.2012 vide Annexure-R2 assist the petitioner or not? Paragraph 24 of the notification 25/2012 vide Annexure-R2 reads as under:- "24. Services by way of vehicle parking to gen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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