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HomeIndirect TaxesConstruction of Tourism Huts Is A Commercial Activity, Service Tax Payable: CESTAT
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Construction of Tourism Huts Is A Commercial Activity, Service Tax Payable: CESTAT

Mariya Paliwala
By Mariya Paliwala
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Construction of Tourism Huts Is A Commercial Activity, Service Tax Payable: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has upheld the service tax demand on the construction of tourism huts and similar structures for renting to tourists as it is a commercial activity and does not fall within the purview of service tax exemptions meant for non-commercial government works. The bench of Binu…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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