2016 (7) TMI 49

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....bsp; Advocate for the appellant Present Ms. Neha Garg,  A.R  for the  Respondent/Revenue ORDER Stay application along with appeal has been filed against the Oder-in-Appeal dated 6.6.2014  in terms of which service tax demand of Rs. 27,90,756/- has been confirmed  along with interest and penalty for the period March to October 2010 on the ground that appellant prov....

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....truction of sports   stadium  for Commonwealth Games  is a non-commercial construction. She also cited the judgment  of the Tribunal in the case of NCC Ltd. vs. Commissioner of Customs, C.Ex and Service Tax, Hyderabad I - 2015 (40) STR 942 (Tri-Bang.) wherein  the CESTAT  stayed the demand relating to construction for Commonwealth Games. 3. On the other hand, ....

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.... of the Park. Merely because some amount is charged for using the Park, it cannot be said that it is a commercial or industrial construction. Adopting the same logic, the Sports Stadia in the present case is also a non-commercial  construction for use by the public. Therefore, we are of the considered view that the Sports Stadium constructed for conducting Commonwealth Games, is a non-commerc....