RTI Query - Can service tax be levied on open car parking space?
The appellant filed an application under the Right to Information (RTI) Act with the Office of the Commissioner of Central Excise & Service Tax seeking information on some points regarding service tax being charged by AGC Reality Pvt. Ltd. towards the flat booked by him in Group Housing Project. The Public Information Officer (PIO) informed the appellant that M/s. AGC Reality Pvt. Ltd. was not registered in the jurisdiction of the public authority. The PIO transferred the RTI application of the appellant to the concerned Division i.e. Service Tax Commissionerate, Division-I under the provisions of section 6(3) of the RTI Act. The PIO in reply to some other points, wherein the appellant had sought information regarding service tax to be levied on construction activities done by the builder, referred the appellant to the provisions of Construction of Residential Complex Service as defined under section 65(105[zzzh]) of the Finance Act 1994, which was available on the department’s official website.
During the hearing before the Central Information Commission (CIC), the appellant contented that he has not been given correct response in reply to his request regarding service tax to be charge for “open car parking space”. He referred to a Circular issued by the department wherein it is stated that charges for providing parking space have been specifically excluded from the scope of this service. He thus argued that service charge is not leviable on ‘open car parking space’. The PIO stated that the appellant has been informed that the open Car Parking charges shall also form part of the service namely “Construction of Residential Complex Service” as defined u/s 65[zzzh] of the Finance Act 1994. The current Service Tax is 10.3% on this service as stated above. In some cases builder may show service tax charges on the unabated value of basic sale price @ 2.575%. The respondent stated that correct information has been provided to the appellant.
View of CIC
The Commission rejected the appeal observing that complete requisite information has been provided to the appellant by the respondent.
Citation: Mr. Rajneesh Shukla v. Office of the Commissioner of Central Excise & Service Tax in Case No. CIC/SS/A/2012/001432
RTI Citation : RTIFI/2012/CIC/731
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