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2019 (5) TMI 663 - AT - Service TaxTaxability - construction of multilevel parking - demand was raised under the category of Commercial and Industrial Construction Services - whether the service is properly classified under Commercial and Industrial Construction Services or under works contract services - commercial activity or not - HELD THAT:- There is no dispute that such multilevel parking stands constructed by the respondents for Lucknow Development Authority, whose main function is to provide public facilities. The multilevel parking are made for reducing traffic conditions and parkings on the road and is for betterment and development of the city. It cannot be said to be a commercial activity so as to tax the same. There are no justifiable reasons to interfere with the impugned order of Commissioner - appeal dismissed - decided against Revenue.
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