Service tax on parking place

Dear all

please clarify my doubt.

The property owner and owner association have a arrangement for maintenance of parking place and building maint.

For this purpose they have a arrangement to collect the parking fee  out of 100 - only 20 parking area from the tenant of the property.

Building ower directly collect the rental income including 80 parking area and collects service tax .

The owner association raise a bill to the tenants for building maintenance (including service tax), but not for the parking area allocate.

Arrangement looks like the owner transferring collection of charges and maintaining the property out of the income, Instead of they directly collecting the charges and maintaining their property.

Now the question is whether Owers association need to collect service tax on parking area given to tenant ? under which service code

dinesh