Construction of Sports Complex & Stadium- Held, construction of stadium not taxable but construction of shopping complex around stadium, taxable - Pre-deposit ordered.

ECP housing (India) Pvt. Ltd. Vs. commissioner of central Excise, Nashik (2013(30) S.T.R. 703 (Tri – Mumbai )

"Commercial & Industrial Construction Service" - Construction of Sports Complex & Stadium- Held, construction of stadium not taxable but construction of shopping complex around stadium, taxable - Pre-deposit ordered.

Facts:

The appellant entered into a contract for construction of a stadium and a shopping complex around the stadium. The Revenue contended to levy tax on whole activity under the category of "Commercial & IndustrialConstruction Service".

Held:

The levy was upheld on construction of shopping complex ordering pre-deposit of Rs. 15 lakh whereas theconstruction of a stadium was held as not a commercial or industrial construction service and thus notchargeable to service tax.