https://www.taxtmi.com/caselaws?id=444208 The Tribunal ruled in favor of the Appellant, determining that the construction of the Mega Sports Complex for hosting the National Games did not qualify as Works Contract Services under the Finance Act, 1994. The Tribunal held that the activities were not primarily meant for commerce or industry, as essential facilities like restaurants and guest houses were necessary for the sports complex's functionality, not for commercial purposes. Therefore, the demands for service tax were set aside, and the appeal by the Appellant was allowed, with no liability for service tax, interest, or penalties. en-us Wed, 04 Oct 2023 00:00:00 +0530 Tue, 10 Oct 2023 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444208 The Tribunal ruled in favor of the Appellant, determining that the construction of the Mega Sports Complex for hosting the National Games did not qualify as Works Contract Services under the Finance Act, 1994. The Tribunal held that the activities were not primarily meant for commerce or industry, as essential facilities like restaurants and guest houses were necessary for the sports complex's functionality, not for commercial purposes. Therefore, the demands for service tax were set aside, and the appeal by the Appellant was allowed, with no liability for service tax, interest, or penalties. Case-Laws Service Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444208