Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1041 - AT - Service TaxCommercial or Industrial Construction Services - construction of cardio vascular centre at Bikaner by M/s. N.S. Associates for M/s. Haldiram Charitable Society - whether commercial activity or otherwise? - Held that: - The provisions of Section 65(25)(b) intended for taxing “Commercial or Industrial Construction Service” is for construction of a new building or civil structure, which is used or to be used primarily for commerce or industry or work intended for commerce or industry. The building now in dispute is a medical facility intended to be used for treatment of public. In fact, the respondent pleaded that the said building has been handed over to the Government for use as a medical facility for common public. The hospitals and buildings for medical facilities used by the public cannot be considered as civil construction or building intended for use for commerce or industry. Collection of fee, if any, for the usage of the said facility by itself will not make a building as used for commerce or industry. Appeal dismissed - decided against Revenue.
|