Service tax on two wheeler parking charges

Hi,

In case you are providing parking services to general public. then service tax is not applicable as per Entry No. 24 under notification 25/2012-ST.

Dear Starpandi, you may kindly note that post negative list, there is no concept of categorising services to ascertain its taxability or otherwise. All services other than those enumerated in negative list and exemption notification are taxable.

Coming to the reply to your query, please note that parking services to general public was exempted vide entry 24 of Mega Exemption notification No. 25/2012 dated 20.06.2012.

However, notification no 03/2013 dated 01.03.2013 has omitted entry 24 of 25/2012 with effect from 01.04.2013.

Therefore, parking charges of any kind at any place is taxable w.e.f. 01.04.2013

thanks everyone