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CESTAT allowed the appeal filed by the state sports authority and set aside the Commissioner's order confirming service tax, interest and penalties under Sections 77 and 78 of the Finance Act, 1994. It held that reservation charges for use of the sports stadium/sports complex could not be classified as "mandap keeper" service, as sporting activities and sports events do not constitute "official, business or social functions." Following precedent, it further held that lease of vacant land appurtenant to the stadium for parking, landscaping and related purposes was not taxable as "renting of immovable property" service. Consequently, the entire service tax demand and consequential penalties were quashed.
CESTAT allowed the appeal filed by the state sports authority and set aside the Commissioner's order confirming service tax, interest and penalties under Sections 77 and 78 of the Finance Act, 1994. It held that reservation charges for use of the sports stadium/sports complex could not be classified as "mandap keeper" service, as sporting activities and sports events do not constitute "official, business or social functions." Following precedent, it further held that lease of vacant land appurtenant to the stadium for parking, landscaping and related purposes was not taxable as "renting of immovable property" service. Consequently, the entire service tax demand and consequential penalties were quashed.
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