2019 (5) TMI 663

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..... r under works contract services - commercial activity or not - HELD THAT:- There is no dispute that such multilevel parking stands constructed by the respondents for Lucknow Development Authority, whose main function is to provide public facilities. The multilevel parking are made for reducing traffic conditions and parkings on the road and is for betterment and development of the city. It cannot .....

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..... e has filed the present appeal. 2. After hearing both the sides we find that the dispute in the present appeal relates to the taxability of the construction of multilevel parking by the assessee in terms of the agreement entered with M/s Lucknow Development Authority. The Original Adjudicating Authority has dropped the demand on two grounds. First, that the demand was raised unde .....

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..... y cannot be for generating profit. Accordingly, he has held that the activity is not covered under the category of any commercial or profit making activity. He has also observed that government parks or public travels constructed in many parts of the country are welfare measure for public convenience and availability. Even though some nominal fee is being charged, the same primarily remains public .....

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