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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  

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