Services for sports facilities owned by State not chargeable to service tax

Shiv Naresh Sports Pvt. Ltd. Vs Commissioner Service Tax, (CESTAT Delhi) Introduction: Delve into the intricacies of the service tax dispute between Shiv Naresh Sports Pvt. Ltd. and the Commissioner of Service Tax, as adjudicated by CESTAT Delhi. The case centers around the classification of services related to sports facilities, particularly the erection, commissioning, and installation services. An essential reference is made to the Tribunal’s ruling in the case of B.G. Shirke Construction Technology Pvt. Ltd., providing insights into the taxability of services related to sports facili...