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2017 (7) TMI 131 - AT - Service TaxWorks Contract Service - fixing of swimming pool tiles at the Balewadi Stadium for Commonwealth Youth Games - Held that: - there is no dispute that Works Contract service is provided in respect of the service of fixing of swimming pool tiles at the Balewadi Stadium for Commonwealth Youth Games which is clearly not in respect of any Commercial or Industrial building and does not cover under the services of Works Contract - In respect of the same service provided to the same service recipient in the case of B.G. Shirke Construction Technology Pvt. Ltd. [2013 (11) TMI 870 - CESTAT MUMBAI], this Tribunal has held that the construction of sports complex and sports stadium is non-commercial construction therefore not liable to Service Tax - demand set aside. Cleaning services - Cleaning Service of swimming pool, deck and toilets which are owned by Pimpri Chinchwad Municipal Corporation - Held that: - As per the definition of cleaning activity given under Section 65(24b) of the Act, cleaning Service provided only to Commercial or Industrial establishment is covered. As per the definition of cleaning service, in the present case being in respect of Government building which is for public utility does not fall under the definition and not liable for Service Tax - demand set aside. Appeal allowed - decided in favor of appellant.
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