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Sports Stadiums for Non-Commercial Use Exempt from Service Tax Despite Partial Commercial Activities.
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....Commercial or industrial construction service - if the predominant user of the “sports stadium” is not commercial, then the same cannot be subjected to levy of service tax - though an area to the extent of 1/3rd is used for commercial purpose prescribing separate rates for such user, this by itself is not sufficient to attract service tax.....
TaxTMI