Right to collect parking fees is nothing but a consideration liable to Service Tax

MGF Event Management Vs CCE (CESTAT Delhi) We cannot accept the appellant‘s plea that huge parking space area was given to the appellant without any agreement with respect to financial consideration or without an agreement with respect to contingent liabilities with respect to theft, injuries, fire or other liabilities. It is difficult to believe that such an enormous responsibility was given without any Even otherwise, the activity of the appellant is covered within the definition of ‘management, maintenance or repairs’. It is not necessary that the service recipient, which are ...