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2013 (2) TMI 584 - AT - Service TaxCommercial or Industrial Construction Service - whether the Sports Complex Stadium constructed for the purpose of holding games can be considered as a commercial or industrial construction, merely on the ground that the stadium is used by the public and others later on, on payment of user charges - Held that:- ‘Public utility' means any work, project which is going to be useful to the members of the public at large. The public benefit aided at or intended to be secured need not be to the whole community but to a considerable number of people. Sports Stadia is used in public purpose. Merely because some amount is charged for using the facility, it cannot become a commercial or industrial construction. Even in a Children Pak, entry fee is levied for maintenance of the Park. Merely because some amount is charged for using the Park, it cannot be said that it is a commercial or industrial construction. Adopting the same logic, the Sports Stadia in the present case is also a non-commercial construction for use by the public. Therefore, the Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction. The appellant has made out a strong case for complete waiver of pre-deposit of dues adjudged. Thus unconditional waiver of the pre-deposit of dues adjudged and stay recovery thereof during the pendency of the appeal. Since the amount involved in this case is more than Rs. 1 crore, the application for early hearing of the appeal filed by the appellant is allowed and the Registry is directed to list the same for final hearing on 14.3.2013.
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