Patna HC: Disciplinary Authority Cannot Impose Major and Minor Penalties in a Single Order  ||  Calcutta HC: Landlord Decides His Residential Needs; Courts Cannot Set Living Standards in Eviction  ||  Orissa HC: Second Marriage During Subsistence of First Remains Invalid Even After First Wife's Death  ||  Karnataka HC: Appeals Against Acquittal in Bailable Offences Lie Only Before High Court  ||  Supreme Court: Stamp Duty on an Agreement to Sell is Leviable Only if Possession is Transferred  ||  SC: Motive Becomes Irrelevant When Direct Evidence Such as a Dying Declaration is Available  ||  Supreme Court Issues Directions to CoC in Builder Insolvency Cases To Protect Homebuyers’ Interests  ||  MP High Court: Women Retain Reservation Benefits After Marriage if Caste is Recognized in Both States  ||  Allahabad HC: Police Must Prosecute Informants of False Firs, and IOs May Face Contempt if They Fail  ||  MP HP: Over-Age Candidate Cannot Claim Age Relaxation Due to Delay in Earlier Recruitment    

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 2026 - All Rights Reserved