https://www.taxtmi.com/article/detailed?id=5439 A government-funded and controlled sports stadium used primarily for public recreation is not to be classified as commercial or industrial construction for service-tax purposes solely because user charges or differentiated tariff structures exist; the decisive factors are ownership, funding, control, intended ongoing public use, and whether the primary function constitutes a public utility rather than commercial exploitation. en-us Fri, 17 Jan 2014 11:10:38 +0530 Fri, 17 Jan 2014 11:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5439 A government-funded and controlled sports stadium used primarily for public recreation is not to be classified as commercial or industrial construction for service-tax purposes solely because user charges or differentiated tariff structures exist; the decisive factors are ownership, funding, control, intended ongoing public use, and whether the primary function constitutes a public utility rather than commercial exploitation. Articles Service Tax Fri, 17 Jan 2014 11:10:38 +0530 https://www.taxtmi.com/article/detailed?id=5439