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TMI Blog2018 (5) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifiable under the category of “Commercial or Industrial Construction Services”? - Held that: - the identical issue has come up before the Tribunal in the case of B.G. Shirke Construction Technology Pvt. Ltd. V/s CCE, Pune-III [2013 (11) TMI 870 - CESTAT MUMBAI] where it was observed that stadium is facility for recreation of public and not covered under the impugned category. Merely, because som ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plex were created for security purpose of others as well as players. After Commonwealth Games were over, the said wall and watch tower were demolished. But department is of the view that the construction of the wall and tower are classifiable under the category of "Commercial or Industrial Construction Services". So service tax demand was raised. Being aggrieved, the appellant has filed the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial or industrial construction, merely on the ground that the stadium is allowed to be used by the public and others later on, on payment of user charges. In our view, the Sports Stadia is a public facility for the recreation of the public and it does not come under the category of commercial or industrial construction. 6.2 In the case of B.B. Nirman Sahakari Samiti v. State of Rajasthan - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other public building, structure, or system, including those used for educational, recreational, or cultural purposes. (d) Any park." 6.3 The Sports Stadia is used for public purpose. Merely because some amount is charged for using the facility, it cannot become a commercial or industrial construction. Even in a Children‟s Park, entry fee may be levied for maintenance of the Park. Merely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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