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TMI Blog2007 (6) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... 21-122/2006 - Final Order Nos. 657 & 658/2007 - Dated:- 8-6-2007 - [Order per : S.L. Peeran, Member (J)]. - In both these appeals, common question of law and facts are involved and hence, they are taken up together for disposal as per law. 2. The revenue has proceeded to compute the Service Tax on donations, government grants from among the receipts of rent and other fees collected by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities have taken a view that the donations and government grants should also form part of the assessable value for levy of Service Tax, which is under challenge. It is not the revenue's case that the appellant have resorted to clandestine collection of rents and charges for letting out the premises in the guise of donations. There are no statements from the persons who have made the admission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the donation have been collected in the form of rent. However, on a specific query from the Bench whether there is any admission made by the appellants or the persons who have paid the amounts, the learned Counsel refers to the Order-in-Original and the findings recorded therein. The learned Counsel in response to the query refer the Order-in-Original where there is reference to the admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of cultural activities carried out by the appellants which are voluntary in nature. Therefore, these donations are independent of the services availed by the clients of the appellant. There is no nexus to the services availed. The donations are for carrying out the activity of the society registered under the Society's Act providing various services to the public. The charitable d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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