https://www.taxtmi.com/caselaws?id=783020 CESTAT set aside the Commissioner's order confirming service tax demands and penalties on a governmental sports authority. It held that charges collected for use of the sports stadium and sports complex facilities were not exigible to service tax under "mandap keeper service," as sporting activities and sports events do not constitute "official, business or social functions" within the statutory definition. Further, following precedent on similarly situated sports associations, the Tribunal held that lease of vacant land appurtenant to the stadium for parking, landscaping and partial hotel construction was not taxable under "renting of immovable property." Consequently, the entire service tax demand and penalties under ss. 77 and 78 of the Finance Act, 1994 were quashed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 13:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783020 CESTAT set aside the Commissioner's order confirming service tax demands and penalties on a governmental sports authority. It held that charges collected for use of the sports stadium and sports complex facilities were not exigible to service tax under "mandap keeper service," as sporting activities and sports events do not constitute "official, business or social functions" within the statutory definition. Further, following precedent on similarly situated sports associations, the Tribunal held that lease of vacant land appurtenant to the stadium for parking, landscaping and partial hotel construction was not taxable under "renting of immovable property." Consequently, the entire service tax demand and penalties under ss. 77 and 78 of the Finance Act, 1994 were quashed. Case-Laws Service Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783020