2019 (2) TMI 88

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....ohan Damodhar, Member (Technical) Shri G. Derrick Sam, Advocate for the Appellant Shri K. Veerabhadra Reddy, Addl. Commr. (AR) for the Respondent ORDER Per Ms. Sulekha Beevi, The above ROM applications have been filed by the appellant seeking to rectify the error alleged to be apparent inn Final Order No. 43445 & 43446/2017 dated 20.12.2017. 2. The ld. counsel Shri G. DerrickSam ....

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....vices rendered by the appellant to education institution was set aside, the cleaning services in respect of certain hospitals which are charitable institutions under the Income Tax Act have been upheld by the Tribunal for the normal period, which requires interference in these ROM applications. 3. The ld. AR Shri K. Veerabhadra Reddy opposed the applications. 4. Heard both sides. 5. The l....

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....to the conclusion made by the Tribunal. If hospital charges fee for treatment, the same would make the building being used for commercial purpose. In cases where mere registration fees are collected and treatment is completely free, they would come within the ambit of non-commercial entity. However, this depends upon facts of each case and the Tribunal after examining the facts of the case has mad....