TMI Blog2018 (3) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007- 08 to 2011-12 - manpower services provided to group company of the appellant. Held that: - WCS covers only civil structures which are for commerce or industry. Admittedly, the creation of present facility by the MCD using the services of the appellant is for Commonwealth Games. It is clear that the said games were organized and conducted by the Govt. involving participation of large number of countries. Such sport event and the structure created for such sport event cannot be considered as commercial or industrial venture. Though the subsequent use of the facility created should not have any implication on the question of tax liability which should be with reference to status of the facility at the time of provision of service, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to waive the pre-deposit and take up the appeal itself for final hearing. 2. The brief facts of the case are that the appellant entered into an agreement with Municipal Corporation of Delhi (MCD) for Covering of Sunehari Nallah from Lala Lajpat Rai Marg (Behind Lodhi Road Hotel) to Dayal Singh College along Lodhi Road covering of Kushak Nallah from Jawaharlal Nehru Stadium (South Gate) to IVTH Avenue Road, Lodhi Road, Lodhi Colony, for providing parking facility for Commonwealth Games-2010. 3. The Revenue entertained a view that the said construction activity will be covered for service tax liability under works contract service for the period 2007- 08 to 2011-12. Another issue regarding service tax liability of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onwealth Games and there is no commercial usage of the said infrastructure. Even otherwise, when the initial project was clearly earmarked for intended purpose of sports events, the tax liability under WCS cannot be sustained. The WCS covers only civil structures primarily used for the purpose of commerce or industry. In the present case, the facility created by the appellant is not for the purposes of commerce or industry. 5. For the second issue regarding their service tax liability under Manpower Recruitment and Supply Agency Services , the ld Counsel submitted that they are not a manpower supply service industry. They are engaged in infrastructural construction activities. They have shared some of their employees with a wholly owned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king facility is being used as road connection between Barapullah Elevated Corridor and the other part of the facility being used for the parking of City Bus Service under the control of GNCTD. We note that in the face of such factual submission, the impugned order erred in making un-supported presumption regarding possible commercial usage, to uphold service tax liability under Works Contract Service . As already noted, WCS covers only civil structures which are for commerce or industry. Admittedly, the creation of present facility by the MCD using the services of the appellant is for Commonwealth Games. It is clear that the said games were organized and conducted by the Govt. involving participation of large number of countries. Such spo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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