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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Commercial or industrial construction service - if the ...


Sports Stadiums for Non-Commercial Use Exempt from Service Tax Despite Partial Commercial Activities.

March 19, 2019

Case Laws     Service Tax     HC

Commercial or industrial construction service - if the predominant user of the “sports stadium” is not commercial, then the same cannot be subjected to levy of service tax - though an area to the extent of 1/3rd is used for commercial purpose prescribing separate rates for such user, this by itself is not sufficient to attract service tax.

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