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TMI Blog2013 (2) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 2. The appellant M/s B.G.Shirke Construction Technology Pvt. Ltd. constructed a Sports Stadium Complex for Government of Maharashtra at Mahalunge, Balewadi,, Pune and this Stadium is known as Shiv Chhatrapati Sports Complex. This stadium was constructed on tender invited by the Government of Maharashtra. As per the tender, the scope of the work is described as follows:- "The existing sports facility constructed in year 1994 for holding National Games will be supplemented by constructing additional facilities as required by organization of Commonwealth Youth Games - 2008. Construction of new facilities relates to various sports such as:- (a) Indoor Badminton Hall of size 60 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned adjudicating authority observed that the facility constructed by the appellant for the State Government of Maharashtra is to be used by the public and others for a consideration for use of the facility; therefore, the entire building structure is commercial construction and accordingly, he confirmed a demand of Rs.10,21,11,459/- under Section 73 of the Finance Act, 1994 and also imposed an equivalent amount of penalty under Section 78 of the Finance Act, 1994. Aggrieved with the impugned order, the appellant is before us. 3. The learned Counsel for the appellant submits that as per the certificate dated 13.3.2008 procured from the Grampanchayat, Mahalunge, it may be seen that the plot of land on which Shree Shiv Chhatrapati Sports Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vil construction. Such constructions which are for the use of organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable, being non-commercial in nature. Generally, government buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be taxable. However, if such constructions are for commercial purposes like local government bodies getting shops constructed for letting them out, such activity would be commercial and builders would be subjected to service tax. He also relies on the Circular No. 151/2/2012- Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e leviable to service tax provided that such services are primarily for the purposes of commerce or industry. It was further directed in the said letter in para 5 that in case any further clarification is needed on the issue, the jurisdictional Commissioner may kindly be approached. In view of this letter, the learned Commissioner had confirmed the duty demand. 4. Learned Addl. Commissioner (A.R.) reiterated the findings given in the adjudication order by the adjudicating authority. 5. We have carefully considered the rival submissions. 5.1 The question involved herein is 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, we are prima facie of the view that the Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction. 6. Thus we are of the view that the appellant has made out a strong case for complete waiver of pre-deposit of dues adjudged. Accordingly, we grant unconditional waiver of the pre-deposit of dues adjudged and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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