CESTAT: Services Provided With Respect to Government Sports Stadium, Not Commercial Service - 13.07.2022

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench has held that an activity undertaken in a government stadium and which is used for non-commercial activities, would not be covered under 'Commercial or Industrial Construction' services and hence would not attract service tax.

Tags : CESTAT Government Stadium Commercial Construction

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