Service Tax Refund on Parking Charges: "Immovable Property" Excludes Land Used for Parking u/s 65(105)(zzzz).

Refund of the Service Tax - parking charges - The legislature has used the words “land” and “vacant land” in accordance with the context, wherever applicable. When “land” in a legal sense includes structures, if any, raised thereon, the same covers the land appurtenant to a building or a part of the building as well. - For the purposes of sub-clause (zzzz) of Section 65 (105), “immovable property” does not include land used for parking purposes - AT .....

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