2018 (2) TMI 1041

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..... AR for the appellant. Rep. by Shri A.K. Batra, Advocate for the respondent. ORDER Per: B. Ravichandran The Revenue filed this misc. application for rectification 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 Financ .....

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..... /s. Haldiram Charitable Society is non-commercial in nature and working for non-profit motive and welfare of the society and do not fall under the definition 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 t .....

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..... of treatment. We are not concerned with the status of the owner of the building. The tax entry refers to the usage of the building. 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. .....

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