Service tax not applicable on car parking charges collected by shopping mall from visitors. Tribunal (CESTAT) Calcutta in South City Projects (Kolkata) Ltd. vs Commissioner of Service Tax (2024) 24 Centax 132

Car parking charges collected by shopping mall not liable to service tax under “renting of immovable property service” as land used for parking purposes is specifically excluded from definition of immovable property under Section 65(105)(zzzz) of Finance Act, 1994.