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2019 (2) TMI 88 - AT - Service TaxRectification of Mistake application - the said plea of the appellant being that the hospital is a charitable institution, the said observation made by the Tribunal is apparently an error - Held that:- There are no doubt with regard to the conclusion made by the Tribunal. If hospital charges fee for treatment, the same would make the building being used for commercial purpose. In cases where mere registration fees are collected and treatment is completely free, they would come within the ambit of non-commercial entity. However, this depends upon facts of each case and the Tribunal after examining the facts of the case has made such observation and directed for re-examination of these facts on this issue. There are no error apparent on the face of record that requires interference - ROM Application dismissed.
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