2018 (5) TMI 828

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.... Per: Justice (Dr.) Satish Chandra: 1. The present appeal is filed against Order-in-Appeal No. 37/2014 dated 06/06/2014. 2. The brief facts of the case are that the appellants were awarded a contract by DDA in the year 2010 for "Raising of Security wall and construction of watch tower in Siri Fort Complex, New Delhi, for Security Purpose". In the Siri Fort Complex, the Commonwealth Games were....

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..... Ltd. V/s CCE, Pune-III. 2014 (33) STR 77 (Tri. -Mumbai) where it was observed that stadium is facility for recreation of public and not covered under the impugned category. Merely, because some amount was charged, stadium cannot be considered into "Commercial or Industrial Construction". Finally, the Tribunal observed as follows:- 6.1 The question involved herein is whether the Sports Complex S....

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....a considerable number of people. In American Law, the word „Public facility‟ has been defined as under :- "„Public facility‟ means the following facilities owned by a State or local government, such as :- (a) Any flood control, navigation, irrigation, reclamation, public power, sewage treatment and collection, water supply and distribution, watershed development, or air....