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August 2013

2013 (30) S.T.R. 703 (Tri-Mumbai) ECP housing (India) Pvt. Ltd. vs. Commissioner of Central Excise, Nashik.

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Stay – “Commercial & Industrial Construction Service” – Construction of Sports Complex & Stadium – Held, construction of stadium not taxable but construction of shopping complex around stadium, taxable – Pre-deposit ordered.
Facts:

The appellant entered into a contract for construction of a stadium and a shopping complex around the stadium. The Revenue contended to levy tax on whole activity under the category of “Commercial & Industrial Construction Service”.

Held:
The levy was upheld on construction of shopping complex ordering pre-deposit of Rs. 15 lakh whereas the construction of a stadium was held as not a commercial or industrial construction service and thus not chargeable to service tax.

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