2019 (5) TMI 663

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..... chnical) For The Appellant : Shri Mohammad Altaf, Assistant Commissioner (AR) For The Respondent : Shri Dharmendra Srivastava, Chartered Accountant ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner vide which he has dropped the proceeding initiated against the respondent, revenue has filed the present appeal. 2. After hearing both the sides we find that the d .....

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..... the responsibility of providing facilities for public amenity and providing multilevel parking is one of the duties of the said authorities. Merely because a small fee is being collected from the users will not make the said activity as a commercial activity, inasmuch as, providing of public amenity cannot be for generating profit. Accordingly, he has held that the activity is not covered under t .....

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