2014 (1) TMI 1553

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..... ing levy on the impugned service and also different classifications being adopted by the State Governments for approvals, the appellant cannot be prima facie faulted for having entertained a bonafide belief that their activity was not taxable. Therefore, we consider it proper to waive the requirement of pre-deposit for hearing the appeal - Stay granted. - ST/62/12 - Misc. Order No. 40131/2013 - D .....

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..... ion of impugned demand of Rs.19,96,877/- along with interest and penalty. 2. The counsel appearing for the appellant submits that the entry covers only commercial and industrial construction . In fact, he points out that the CBEC has issued a clarification advising that approval for construction given by the local authorities should be taken into account for deciding whether a construction is c .....

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..... activity. 3. Opposing the prayer of the counsel, the learned authorized representative for Revenue submits that the hospital is not being run as a charity and any activity which is carried out by charging appropriate fee compensating cost should be considered as a commercial activity and in view of this most of the hospitals are run for commercial purposes only. He points out that, the fact th .....

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