ST applicability on sports infrastructure development

This query is : Resolved 

08 March 2011 Hello!

Can any one clarify whether the service tax is applicable on infrastructure development of sports for Government Agencies? If yes please give the head under which it comes.

08 March 2011 Any construction intended for commercial or industrial use is liable to service tax. Prima facie, given activity cannot be considered as for commercial and hence no tax, but detailed facts to be examined before conclusion.


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