Construction of stadium
This query is : Resolved
mohua singh
(Querist)
05 May 2009
Is construction of stadium to host international games liable to service tax? Is it not coming under the definition of infrastructure?
mohua singh
(Querist)
05 May 2009
please reply
06 May 2009
Any civil construction would ideally be covered under " Industrial or Commercial Construction Service" or " Works Contract Service".
Under both the categories the enduse of the civil structure constructed determines whether the construction activities related to it would attract service tax or not. If it is used primarily for commerce and industry then service tax would be attracted. Certain infrastructure related civil works have been categorically kept out of the purview of Construction Service , which does not include stadium.
So,if the stadium is not primarily engaged in commerce and industry, then construction activities related to it will not be taxable
Under both the categories the enduse of the civil structure constructed determines whether the construction activities related to it would attract service tax or not. If it is used primarily for commerce and industry then service tax would be attracted. Certain infrastructure related civil works have been categorically kept out of the purview of Construction Service , which does not include stadium.
So,if the stadium is not primarily engaged in commerce and industry, then construction activities related to it will not be taxable
mohua singh
(Querist)
09 May 2009
The income of the stadium will be from sale of tickets and because it is an INTERNATIONAL stadium it will lead to development of various other sectors also so if these matters are put in front will it be not exempted though it is not specifically covered?
Dhirajlal Rambhia
(Expert)
22 July 2023
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