https://www.taxtmi.com/caselaws?id=374461 The Tribunal upheld that a hospital building run by a charitable institution can be liable for service tax if it charges a fee for treatment, indicating a commercial purpose. The Tribunal directed a re-examination of the facts to determine the commercial nature of the building based on specific circumstances. Additionally, the Tribunal found no error in demanding cleaning services from charitable hospitals, stating that the appellant failed to show any clear error on the record warranting intervention. The Tribunal upheld its decision and dismissed the applications seeking rectification. en-us Tue, 20 Nov 2018 00:00:00 +0530 Sat, 02 Feb 2019 09:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374461 The Tribunal upheld that a hospital building run by a charitable institution can be liable for service tax if it charges a fee for treatment, indicating a commercial purpose. The Tribunal directed a re-examination of the facts to determine the commercial nature of the building based on specific circumstances. Additionally, the Tribunal found no error in demanding cleaning services from charitable hospitals, stating that the appellant failed to show any clear error on the record warranting intervention. The Tribunal upheld its decision and dismissed the applications seeking rectification. Case-Laws Service Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374461