Car Parking Fees Levied by Shopping Mall not Liable to Service Tax: CESTAT

The CESTAT ruled that car parking fees levied by a shopping mall are not liable to service tax. The mall had been charging parking fees and was subsequently issued a demand for service tax on these charges. The tribunal held that parking services provided by a mall do not fall under the taxable category of services as defined under the service tax law. This ruling provides clarity on the taxability of parking services and offers relief to businesses operating parking facilities within commercial complexes, ensuring that they are not subject to undue tax burdens.