No Service Tax on construction activities for Mega Sports Complex to be used for non-commercial purposes
Last updated: 25 October 2023
Court :
Kolkata High Court
Brief :
The Hon'ble Kolkata High Court in M/s. Laing- Simplex JV v. Commissioner of Central Excise and Service Tax, Ranchi [Service Tax Appeal No. 70693 of 2013 dated October 10, 2023] held that the services provided during the construction of the large sports facility were not subject to service tax. This determination was based on the understanding that the primary purpose of the mega sports complex was not of a commercial nature.
Citation :
Service Tax Appeal No. 70693 of 2013 dated October 10, 2023
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Bimal Jain
Published in Service Tax
Views : 198
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