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Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Demand of Service tax - out of total income parking of Rs. ...


Service Tax Demand Only Sustainable for Monthly Parking Income from Mall Shop Owners, Totaling Rs. 9,63,645.

December 14, 2013

Case Laws     Service Tax     AT

Demand of Service tax - out of total income parking of Rs. 3,88,45,204/- an amount of Rs. 9,63,645/- only pertains to the monthly parking income in respect of parking space provided to the shop owners - prima facie demand is sustainable only on parking income pertaining to the parking service provided to shop owners who own shops in the mall. - AT

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