TMI Blog2019 (2) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals that the construction of hospital building which is run by a charitable institution would not come within the levy of service tax being a non-commercial entity. In para 6.1 of the impugned order, though the Tribunal discussed this issue, it observed that the hospital charging a fee for treatment by different amount makes it a commercial establishment to make the building a commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 6.1 of the impugned order and argued that the Tribunal has erroneously concluded that when fees are collected for treatment, they would become commercial building. It is pointed out by him that there are several decision which hold that mere charging of fee by a hospital would not make it a building for commercial purpose. It is thus contended by the ld. counsel that the Tribunal instead of ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of these facts on this issue. 6. From the discussions made above, we do not find any error apparent on the face of record that requires interference. An error apparent on the face of record should be so patent and also does not require any long drawn process of argument. In the present case, it is the conclusion or finding made by the Tribunal and is not an error apparent on the face of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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