TaxTMI 
TaxTMI 
2022 (6) TMI 916
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....t :- Sl. No. Nature of Contract Service Recipient 1. Development of sports facilities and associated infrastructure. • Providing and fixing of seating system. • Providing and laying of Synthetic Athletic Track Surface • Engineer India Limited (EIL) (Main Contractor) for CWG 2010 2. Providing and laying of Synthetic Athletic Track Surface. • CBI Academy 3. Providing and laying of Synthetic Athletic Track Surface. • SDPA, Kangra, Himachal Pradesh. The appellant had paid service tax in the category of erection, commissioning and installation services. 3. The learned Counsel stated that they have filed refund claim on t....
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....oning service in relation to sports stadium which is a civil structure. It was argued that the commercial or industrial construction service as defined in Section 65 (25b) [Finance Act, 1994] includes in its definition not only repair, alternation, renovation or restoration but also includes "similar services in relation to building or civil structure". It was argued that the service provided by the appellant falls under the description installation of track in respect of a civil structure (sports stadium). Since the civil structure for which the said service was provided does not fall in the commercial category, no service tax can be levied under the category of commercial or construction service. It was argued that the service provided to....
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.... service description of commercial and industrial construction. The CCIS has been defined in Section 65 (25b) as follows :- "(25b) ["commercial or industrial construction"] means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar serv....
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....all papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure. It is seen that the installation of chairs in a stadium would clearly be an activity similar to the activity of acoustic application or fittings or of the nature of fencing and railing. In that sense the activity of fixing chairs in a commercial establishment would be covered the description of service in the commercial or industrial construction service as defined in Section 65 (25b). 8. The learned Counsel for the appellant has relied on the decision of the Tribunal in the case of B.G. Shirke Construction Technology Pvt. Ltd. In....
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....rcial or industrial construction. Even in a Children Park, entry fee is levied for maintenance 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 prima facie of the view that the Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction. The activity undertaken in a stadium, which belongs to Government and is used for non-commercial activities, would not be covered under definition of CCIS as held by Tribunal in the case of B.G. Shirke Construction Technology Pvt. Ltd. In v....