applicability of service tax on construction of stadium, Service Tax

[RAM AVTAR]

whether service tax is applicable on construction of Jawahar Lal Nehru Stadium for civil construction of lower tier of stairs for sitting

Posts / Replies

[Brijesh Verma]

Stadium as such is not exempt from taxation under the Construction. Stadium is infact used for generating revenue and consequently it qualifies as Commercial in nature. Tax would be leviable...!!!!

[rishi mohan]

Any service provided or to be provided to any person, by any other person, in relation to commercial or industrial construction shall be a taxable service.

Construction of stadium is for a commercial purpose, therefore the service tax shall be leviable on the same. 

[RAM AVTAR]

As per my knowledge primary object for construction of stadium is to promote the games in india instead of commercial activity.  Since stadium is also classified in PS-3 category (public and semi public facilities) under master plan 2001 of Delhi

[Brijesh Verma]

The basic guideline is "Used or to be used" for commercial purposes.... Please check this. However, I strongly feel that if a keen look is given to the bye laws of the Stadium, we can come out with some strong point for defense.