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2018 (5) TMI 1483 - CESTAT CHENNAICommercial Concern or not - Whether the services provided with the objective of awareness of the preservation of historic buildings of the town and domestic architecture are commercial in nature - Held that:- the agreement furnished by the assessee shows that they had no profit motive and cannot fall under the nature of a commercial concern - thus no tax along with interest penalties and penalties shall be imposed - thus the demand cannot sustain - Decided in favor of assessee.
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