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2021 (1) TMI 266 - HC - Service TaxLevy of service tax - managing car and two wheeler parking in a public place while serving public - N/N. 25/2012-Service Tax dated 20.06.2012 - HELD THAT:- Reading of the clause Paragraph 24 of the notification 25/2012 vide Annexure-R2 read with the statement of objections filed by the second respondent cited supra, the petitioner is not entitled to exemption in payment of service tax, for the reasons that petitioner is rendering service to general public in permitting them to park the vehicles for a certain period of time and collecting fee. In other words, petitioner is rendering public services, therefore, service tax is payable. Petition dismissed.
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