Mall’s Engagement of Parking Operator Is Not Leasing; Service Tax Exemption Under Notification 25/2012 Still Applies: CESTAT

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Mall’s Engagement of Parking Operator Is Not Leasing; Service Tax Exemption Under Notification 25/2012 Still Applies: CESTAT

Indirect Taxes

Published on

14/11/2025

By Mariya Paliwala

Mall’s Engagement of Parking Operator Is Not Leasing; Service Tax Exemption Under Notification 25/2012 Still Applies: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that a Shopping Mall engaging a specialised entity to operate and maintain the parking area, would not amount to leasing of parking space by the mall to such entity, so as to become disentitled to claim exemption from payment of Service Tax…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Mall’s Engagement of Parking Operator Is Not Leasing; Service Tax Exemption Under Notification 25/2012 Still Applies: CESTAT

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