Is service tax applicable on leasing out parking facility

The issue of renting of Immovable property is being disputed but parking may not be covered in that logic. Services in realtion to rent could be liable. Parking in open area may not be liable howver covered parking maybe liable for the person who provides the same.

However the landlord who lets out the entire area for the contractor may not be liable as he only lets out a part of the IP and would again be subjected to the decisionof the SC or the Delhi HC decision in Home Retail.