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TMI Blog2017 (3) TMI 1662X X X X Extracts X X X X X X X X Extracts X X X X ..... l institutions are governed by the concerned Regulatory Authority which includes the terms for fee collection also. In any case, collection of fee for providing education, per se, cannot make the educational institute as a commercial institute or the building as a commercial building - appeal allowed - decided in favor of appellant. - Appeal No. ST/548/2012 - Final Order No. ST/A/52221/2017-CU(DB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med along with imposition of penalties on the appellant.. On appeal, vide the impugned order, the said confirmation was affirmed. The learned Counsel appearing for the appellant submitted that the buildings constructed by the appellant are for educational institution and in fact used by these institutes for educational purpose, as recognized by AICTC and State Education Board. The confirmation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is fact is not disputed. The quantum of fee collected cannot be the criteria to decide the commercial or non-commercial nature of a building. The building for college or school, recognized by competent authority to provide education, are to be considered as non-commercial building. We find that the lower authorities heavily relied on the fee structure stating that collection of high fee will make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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