GST on Employee Car Parking Charges: No ruling In absence of requisite documents

In re Ion Trading India Pvt. Ltd. (GST AAR Uttar Pradesh)

(i) Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Pvt Ltd (Building Authorities), would be deemed as “Supply of Service” by the applicant to its employees?

(ii) If the first question is answered in affirmative, whether the value of aforesaid supply would be NIL, being provided in the capacity of a “Pure Agent”? If valuation is not accepted as NIL, what would be the value of such supply?