9911796707
TMI Blog2022 (6) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... Recipient 1. Development of sports facilities and associated infrastructure. * Providing and fixing of seating system. * Providing and laying of Synthetic Athletic Track Surface * Engineer India Limited (EIL) (Main Contractor) for CWG 2010 2. Providing and laying of Synthetic Athletic Track Surface. * CBI Academy 3. Providing and laying of Synthetic Athletic Track Surface. * SDPA, Kangra, Himachal Pradesh. The appellant had paid service tax in the category of erection, commissioning and installation services. 3. The learned Counsel stated that they have filed refund claim on the ground that no service tax was payable by them. It was claimed that the service at Sl. No. 1 in table above would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction service as defined in Section 65 (25b) [Finance Act, 1994] includes in its definition not only repair, alternation, renovation or restoration but also includes "similar services in relation to building or civil structure". It was argued that the service provided by the appellant falls under the description installation of track in respect of a civil structure (sports stadium). Since the civil structure for which the said service was provided does not fall in the commercial category, no service tax can be levied under the category of commercial or construction service. It was argued that the service provided to Himachal Pradesh Public Works Department and CBI Academy was in the nature of laying of Synthetic Athletic Track for S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "(25b) ["commercial or industrial construction"] means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r civil structure. It is seen that the installation of chairs in a stadium would clearly be an activity similar to the activity of acoustic application or fittings or of the nature of fencing and railing. In that sense the activity of fixing chairs in a commercial establishment would be covered the description of service in the commercial or industrial construction service as defined in Section 65 (25b). 8. The learned Counsel for the appellant has relied on the decision of the Tribunal in the case of B.G. Shirke Construction Technology Pvt. Ltd. In said decision it has been held that the services provided for the sports facilities owned by State would not be chargeable to tax under commercial or industrial construction service. The releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting 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. The activity undertaken in a stadium, which belongs to Government and is used for non-commercial activities, would not be covered under definition of CCIS as held by Tribunal in the case of B.G. Shirke Construction Technology Pvt. Ltd. In view of above, it is apparent that the activity of affixing chairs in a stadium would be covered under the description of service covered under commercial or industrial construction service, but not chargeable to tax for the reason that the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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