GST Payable on License fees from contractors for vehicle parking on Railway premises

M. Srinivasan Vs Union of India (Madras High Court) Conclusion: Southern Railways had to pay the GST Tax with reference to the license fee collected from the contractors and the contractors were liable to pay the service tax with reference to the parking fee collected from the customers, who all were end users. Thus, both the Railways as well as the contractors were bound to pay, if they were falling within the ceiling contemplated under the provisions of the CGST Act. However, exemption would be applicable only in respect of the services provided by the contractors to the customers/end users...