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GST leviable on license fees received from contractors to run vehicle parking on land belonging to Southern Railways: Madras HC

May 12, 2021[2021] 127 taxmann.com 175 (Madras)
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GST : License to occupy land is a supply of service and, therefore, contractors who were given license to run vehicle parking on land belonging to Southern Railway were bound to register their names under CGST Act and on such registration, they are bound to pay service tax for parking fee collected from end users.

• When the collection of tax is in consonance with the provisions of the Act, the provisions of Section 32, cannot be invoked at all.

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