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2018 (5) TMI 828 - AT - Service TaxClassification of services - the construction of wall and watch tower around the sports complex were created for security purpose of others as well as players - whether classifiable under the category of “Commercial or Industrial Construction Services”? - Held that: - the identical issue has come up before the Tribunal in the case of B.G. Shirke Construction Technology Pvt. Ltd. V/s CCE, Pune-III [2013 (11) TMI 870 - CESTAT MUMBAI] where it was observed that stadium is facility for recreation of public and not covered under the impugned category. Merely, because some amount was charged, stadium cannot be considered into “Commercial or Industrial Construction” - appeal allowed - decided in favor of appellant.
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