No Service Tax Exemption for Private Race Tracks not for public use: CESTAT

Paramount Infraventures Pvt Ltd Vs Commissioner of Service Tax (CESTAT Delhi)

In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has clarified the service tax liabilities for private race tracks. In the case of Paramount Infraventures Pvt Ltd vs Commissioner of Service Tax, the tribunal held that race tracks not intended for public use do not qualify for service tax exemption. This judgment has important implications for contractors and service providers involved in specialized construction projects.

The case began when the officer

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