TMI Blog2018 (2) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification of mistake apparent in record in the Final Order No.53005/2017 dated 18.04.2017. By the said final order, the Tribunal dismissed the appeal by the Revenue as not maintainable in view of the litigation policy of the Ministry of Finance as the disputed amount was taken to the below ceiling fixed for filing the appeal. 2. Ld. AR submitted that the dispute involved relates to much higher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of Commercial or Industrial Construction Services . The Charitable Society is recognized by the Income Tax Act, 1961 and as such the construction cannot be considered as commercial. Relying on the clarification and amendment carried out in the Finance Act, 1994, ld. AR submitted that the term, commercial should not be interpreted by using the provisions of Income Tax Act. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 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 bui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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