2011 (9) TMI 122

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...., Jt. CDR, for respondent   Per: Ashok Jindal   1. The appellants are in appeal along with stay application against the impugned order confirming the demand of service tax leviable on them under the commercial and industrial construction services. The appellant had entered into a contract for constructing a stadium known as District Sports Complex owned by District Sports Complex C....

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.... shopping complex. In the said tender, the value of the shopping complex is worked out to Rs.3.51 crores and the rest is for the construction of stadium is for sports purpose. The activity of construction of sports complex/stadium cannot be termed as commercial and industrial construction. Therefore, we hold that on that part of the contract, the appellants are not liable to pay service tax but fo....