https://www.taxtmi.com/caselaws?id=771623 CESTAT New Delhi held that construction services provided to DDA for CWG 2010 projects, including water pipeline laying at sports complexes and temporary parking facilities, were not liable to service tax. The tribunal ruled these constituted non-commercial construction for public utility purposes, distinguishing them from commercial/industrial construction. Following precedents from Rajasthan HC and various CESTAT decisions, the court determined that sports facilities and water supply infrastructure serve public benefit rather than commercial purposes. The demand for service tax with interest and penalty was set aside, and the appeal was allowed. en-us Mon, 26 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771623 CESTAT New Delhi held that construction services provided to DDA for CWG 2010 projects, including water pipeline laying at sports complexes and temporary parking facilities, were not liable to service tax. The tribunal ruled these constituted non-commercial construction for public utility purposes, distinguishing them from commercial/industrial construction. Following precedents from Rajasthan HC and various CESTAT decisions, the court determined that sports facilities and water supply infrastructure serve public benefit rather than commercial purposes. The demand for service tax with interest and penalty was set aside, and the appeal was allowed. Case-Laws Service Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771623