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2013 (11) TMI 870 - CESTAT MUMBAI
Classification of service - Commercial or Non commercial service - Whether the Sports Complex Stadium constructed for the purpose of holding games can be considered as a commercial or industrial construction - Held that:- Sports Stadia is used for public purpose. Merely because some amount is charged for using the facility, it cannot become a commercial or industrial construction. Even in a Children's Park, entry fee may be 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, we are of the considered view that the Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction - Following decision of B.B. Nirman Sahakari Samiti Vs. State of Rajasthan [1979 (11) TMI 256 - RAJASTHAN HIGH COURT] - Decided in favour of assessee.