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TMI Blog2021 (1) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... s rendering public services, therefore, service tax is payable. Petition dismissed. - WRIT PETITION NO.9695/2015(GM-RES) - - - Dated:- 1-12-2020 - HON BLE MR. JUSTICE P.B. BAJANTHRI PETITIONER (BY SRI. IAN LEWIS, ADVOCATE) RESPONDENTS (BY SRI. P.D SURANA, ADVOCATE FOR C/R1 SRI. K. DILIP KUMAR, ADVOCATE FOR R2 SRI. C. SHASHIKANTHA, CGC FOR R2) ORDER In the instant petition, petitioner has sought for quashing of the notice dated 06.03.2015 vide Annexure-H by which petitioner was asked to pay service tax along with the interest and so also license fee. Further, he has sought for a direction to consider the pending application of the petitioner dated 25.02.2015. First respondent invited tenders from the eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , if he is entitled for such exemption. He may file a necessary petition before the appropriate authority asserting his claim that he is not liable to pay the service tax or to seek an exemption from payment of such tax. In the event of the petitioner being held to be not liable to pay the tax or is exempt from paying such tax, the petitioner is entitled to claim the refund already remitted by him. Accordingly, the petition is disposed of. 2. In this back drop, on 24.02.2015 once again first respondent issued a notice claiming ₹ 29,87,458/- towards service tax and interest for which petitioner submitted his reply on 27.02.2015. Further, final notice was issued determining the service tax and license fee along with the interest. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing parking space to the general public for a consideration. Thereby the petitioner is Service Provider and the general public who park their vehicles in the parking area are the Receiver of Service. A consideration is paid at the prescribed rates as mentioned in the parking fee receipt. Further, the said activity of providing parking does not appear in the Negative List under Sec.66D of the Finance Act, 1994 and also is not covered by the Mega Exemption Notification No.25/2012 dated 20- 06-2012 as amended. Therefore, the petitioner is liable to pay the applicable service tax on the consideration received from the general public against the said parking facility provided. 5. Heard the learned counsel for the parties. 6. Core ..... X X X X Extracts X X X X X X X X Extracts X X X X
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