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Constructing Commonwealth Games parking facility not "works contract service"

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Construction of parking facility for Delhi Municipal Corporation for Commonwealth Games 2010 not taxable as ‘works contract service’; CESTAT holds that said service category covers only civil structures constructed for commerce and industry, such sports event involving participation of large number of countries and structure created therefor cannot be considered as a commercial or industrial venture;

Further remarks that subsequent use of facility should not have any implication on question of tax liability which should be with reference to status thereof at the time of provision of service; CESTAT also holds that deputation of employees to group company cannot be considered as ‘manpower supply / recruitment service’ where assessee continued to control the deputed employees and recovered the cost thereof on actual basis without any markup;

Accepts assessee’s reliance on coordinate bench ruling in Paramount Communications Ltd. and Mumbai CESTAT decision in Volkswagen India Pvt. Ltd., while also referring to its verdict in case of Airbus Group India Pvt. Ltd. and observes that assessee cannot be considered as manpower supply agency  : Delhi CESTAT

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