applicability of service tax on construction of stadium

[RAM AVTAR]

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

AI Summary

Debate on Service Tax Applicability for Jawahar Lal Nehru Stadium: Commercial Entity vs. Public Facility A discussion on the applicability of service tax on the construction of a stadium, specifically the Jawahar Lal Nehru Stadium, involves differing views. One participant argues that the stadium, used for revenue generation, qualifies as a commercial entity and is thus taxable. Another concurs, stating that services related to commercial construction are taxable. However, a counterpoint is raised, suggesting that the stadium's primary purpose is to promote sports, not commercial activity, and is categorized under public facilities in Delhi's master plan. Further examination of the stadium's bylaws is suggested for a defense against the tax.