Query: Is Service Tax levied on Parking Fee

Query:
Confirm whether service tax is applicable on rent paid for parking space fee to lessor.
Lessee is a private company providing parking space to its employees.

Answer:
As per the Central Government vide notification no.25/2012-st, service provided by way of vehicle parking to general public is exempted

but parking space was given on rent / lease to any person or group of persons or entity was covered under service tax and liable to pay service tax

Therefore you are liable to pay service tax.