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2018 (7) TMI 1444 - AT - Service TaxClassification of Services - Construction of Complex Services or not? - Department noticed that the appellant was not paying service tax on certain amounts recovered by them from their customers towards ‘Car Parking charges’ and demanded tax under the head Construction of Complex Services. Held that:- Car Parking Charges are admittedly towards provision of open car parking place within the residential complex - the provision of parking place within the residential complex is very much included within the definition of residential complex and the same will be liable to payment of service tax under the said category - demand upheld - appeal dismissed - decided against appellant.
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