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TMI Blogapplicability of service tax on construction of stadiumX X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of service tax on construction of stadium X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax is applicable on construction of Jawahar Lal Nehru Stadium for civil construction of lower tier of stairs for sitting Reply By Brijesh Verma: The Reply: Stadium as such is not exempt from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxation under the Construction. Stadium is infact used for generating revenue and consequently it qualifies as Commercial in nature. Tax would be leviable...!!!! Reply By rishi mohan: The Reply: An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y service provided or to be provided to any person, by any other person, in relation to commercial or industrial construction shall be a taxable service. Construction of stadium is for a commercial p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose, therefore the service tax shall be leviable on the same. Reply By RAM AVTAR: The Reply: As per my knowledge primary object for construction of stadium is to promote the games in india instea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of commercial activity. Since stadium is also classified in PS-3 category (public and semi public facilities) under master plan 2001 of Delhi Reply By Brijesh Verma: The Reply: The basic guideline i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s "Used or to be used" for commercial purposes.... Please check this. However, I strongly feel that if a keen look is given to the bye laws of the Stadium, we can come out with some strong point for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efense. X X X X Extracts X X X X X X X X Extracts X X X X
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