https://www.taxtmi.com/forum/issue?id=2559 Construction services for a stadium are generally taxable as commercial or industrial construction when the stadium is used or intended to be used to generate revenue. The key inquiry is actual and intended use: if the facility functions commercially (ticketing, events, leases) it falls within the taxable ambit, though arguments based on public use classification and promotion of sport may be raised and should be tested against master plan categorizations and the stadium bye laws. en-us Tue, 28 Dec 2010 17:57:17 +0530 Thu, 23 Jan 2025 15:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2559 Construction services for a stadium are generally taxable as commercial or industrial construction when the stadium is used or intended to be used to generate revenue. The key inquiry is actual and intended use: if the facility functions commercially (ticketing, events, leases) it falls within the taxable ambit, though arguments based on public use classification and promotion of sport may be raised and should be tested against master plan categorizations and the stadium bye laws. Discussion-Forum Service Tax Tue, 28 Dec 2010 17:57:17 +0530 https://www.taxtmi.com/forum/issue?id=2559