No Service Tax on Non-Commercial Sports Complex Construction: Kolkata HC

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

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