https://www.taxtmi.com/caselaws?id=239693 The Tribunal ruled in favor of the appellant, determining that the construction of the Sports Stadium Complex for the Government of Maharashtra did not fall under 'Commercial or Industrial Construction Service' as defined in the Finance Act, 1994. The construction was deemed to be for public welfare and not for commercial purposes, based on evidence presented by the appellant and the nature of the facility. As a result, the duty demand of Rs. 10,21,11,459/- and penalty imposed under the Finance Act, 1994 were overturned, and the appeal was allowed. en-us Thu, 13 Jun 2013 00:00:00 +0530 Sat, 02 Jan 2016 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239693 The Tribunal ruled in favor of the appellant, determining that the construction of the Sports Stadium Complex for the Government of Maharashtra did not fall under 'Commercial or Industrial Construction Service' as defined in the Finance Act, 1994. The construction was deemed to be for public welfare and not for commercial purposes, based on evidence presented by the appellant and the nature of the facility. As a result, the duty demand of Rs. 10,21,11,459/- and penalty imposed under the Finance Act, 1994 were overturned, and the appeal was allowed. Case-Laws Service Tax Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239693