St on parking space

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 January 2015 our client is providing Parking services to 2 and 4 wheelers. he took that land on lease by Railway Authority.

1) is there any exemption for service provided to 2 wheelers??
2) any exemption on service given to 4 wheelers??

Thank U Expert..

CMA MALHAR BEHERA

CMA MALHAR BEHERA (Expert)
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27 January 2015 No exemption.
As per notification no. 03/2013 ST Dt. 01.03.2012 whether the parking space is leased or not, whether it’s a public utility area or commercial area service tax has to be paid.

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