KONE ELEVATOR (HK) LTD V. CONSTRUCTION INDUSTRY COUNCIL

[2026] HKCA 115 Court of Appeal 4 February 2026 • CACV538/2024 • 55 min read
13 cases cited (0 SG, 13 foreign)

Judges (3)

Counsel (7)

Parties (2)

Summary

Kone Elevator (HK) Limited appealed against the Construction Industry Council's levy assessment on an elevator maintenance contract, arguing the maintenance services were not 'construction operations' within the meaning of the Construction Industry Council Ordinance. The Court of Appeal examined the statutory definition and the nature of the maintenance contract. The appeal was heard on 11 December 2025 with judgment delivered on 4 February 2026.

Statutes Cited

Construction Industry Council Ordinance
s 57(1)

Cases Cited (13)

UK (4)
[1980] AC 1148 [1982] AC 300 [1997] 4 All ER 395 [2023] UKSC 48
HK (9)
(2002) 5 HKCFAR 356 (2003) 6 HKCFAR 517 (2023) 26 HKCFAR 157 [2018] HKCFI 1452 [2021] HKCA 1847 [2023] 2 HKLRD 1548 [2023] HKDC 1216 [2024] HKCA 1124 [2024] HKDC 365

Judgment

Read the full judgment on the official Hong Kong Courts portal.

Read on HKLII

Source: HKLII ([2026] HKCA 115)