https://www.taxtmi.com/caselaws?id=355620 The Tribunal dismissed the Revenue's appeal seeking rectification of a mistake in the final order that denied their claim for exemption on the construction of a Cardio Vascular Centre. The Tribunal found that the Centre's construction, intended for public medical treatment, did not qualify as "Commercial or Industrial Construction Services" under the Finance Act, 1994. Despite the Revenue's argument based on the Income Tax Act, the Tribunal upheld the original decision, emphasizing that the exemption did not apply to constructions serving public welfare. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 27 Jun 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355620 The Tribunal dismissed the Revenue's appeal seeking rectification of a mistake in the final order that denied their claim for exemption on the construction of a Cardio Vascular Centre. The Tribunal found that the Centre's construction, intended for public medical treatment, did not qualify as "Commercial or Industrial Construction Services" under the Finance Act, 1994. Despite the Revenue's argument based on the Income Tax Act, the Tribunal upheld the original decision, emphasizing that the exemption did not apply to constructions serving public welfare. Case-Laws Service Tax Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355620