09 April 2009
We are taken a maintenance contact of a commercial site accept all maintenance work, we also provide the parking facility to visitors can we charge the service tax on parking amount from visitors please clarify.
09 April 2009
Parking has been kept out of the purview of the Renting of Immovable Property Service. For maintenance of commercial site under maintenance contract you are to charge tax under " Management, Maintenance or Repairing Service".