This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Service Tax on Non-Commercial Sports Complex Construction: Kolkata HC
Case Law Details
- Case Name
- Laing-Simplex JV Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Laing-Simplex JV Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)
The Hon’ble Kolkata High Court in M/s. Laing- Simplex JV v. Commissioner of Central Excise and Service Tax, Ranchi [Service Tax Appeal No. 70693 of 2013 dated October 04, 2023] held that the services provided during the construction of the large sports facility were not subject to service tax. This determination was based on the understanding that the primary purpose of the mega sports complex was not of a commercial nature.
Facts:
M/s. Laing-Simplex JV, (“the Petitioner”), was involved in the constru...
Author Info
