Supreme Court: Imminent Death Not Required For a Statement to Qualify as Dying Declaration  ||  SC: HC Cannot Grant Pre-Arrest Bail Without Quashing FIR; Accused Must Approach Sessions Court First  ||  SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract  ||  SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract  ||  SC: GST Exemption on Residential Lease Applies When Building is Sub-Leased for Hostel/PG Use  ||  Rajasthan High Court: Universities Cannot Retain Students’ Original Documents for Pending Fees  ||  NCLT: Damages from Contractual Disputes Cannot Form Basis for Initiating Insolvency Proceedings  ||  Del HC: Pre-SCN Consultation is Unnecessary in Large-Scale GST Fraud Cases with Complex Transactions  ||  Calcutta HC: Unilaterally Appointed Arbitrator Violates Natural Justice and Sets Aside the Award  ||  Raj HC Upholds Padmesh Mishra’s AAG Appointment, Noting Advocacy Skill isn’t Tied to Experience    

CESTAT, New Delhi: Third Party Agency to Pay Service Tax on Collection of Parking Fees in Malls - (14 Feb 2020)

SERVICE TAX

Customs Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the right to collect parking fees given by the mall owners is a consideration provided to the Appellant by the mall owners and the measure of such consideration is the gross income generated through the parking fees on which service tax would be leviable.

Tags : CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   COLLECTION OF PARKING FEES IN MALLS  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved