9911796707
TMI Blog2018 (4) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... ires closure examination with relevant basic documents to arrive at a finding whether or not the recipient of service who is owing and managing the said building are to be considered as commercial or a non-commercial entity. Admittedly the buildings are used for running educational institutions recognized by law - irrespective of the status of the entity managing such educational institutions, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esulting in the present impugned order. The original authority held that the appellants are liable to service tax for the activities of cleaning (specialized mechanical cleaning) of certain hospital buildings. 3. The Ld. Counsel for the assessee-appellant contested the findings of the lower authority on the ground that the four hospital buildings mentioned in the impugned order cannot be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 5. We have heard both sides and perused the appeal records. 6.1 On the appeal filed by the assessee-appellant, we note that the finding of the original authority is contested on facts. We note that these requires closure examination with relevant basic documents to arrive at a finding whether or not the recipient of service who is owing and managing the said building are to be considered as c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that while the factual details can be re-examined by the original authority based on the supporting evidences he pleaded that the issue involved is purely of interpretation and they had a bonafide belief that hospital buildings are not to be covered by the tax entry of cleaning services. We are in agreement with such submission regarding bonafide belief. Accordingly, the tax liability, if any, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
