2007 (7) TMI 139

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..... e under Finance Act, 1994 and the first Appellate Authority was justified to set aside the order of adjudication. The ld. JDR appearing for the Appellant submitted that the ld. Commissioner (Appeals) totally misconstrued the entire facts and circumstances and made the event management service tax free. Such an activity having been brought to tax defining the scope by Section 65(105)(zu) of the Fin .....

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..... charitable institution it had supported a noble cause and in absence of gross value received for any commercial service that is not liable to service tax. 3. Heard both sides and perused the record. The ld. Commissioner (Appeal) has examined the entire facts and found that there was no evidence brought by Revenue to prove its allegation that the appellant has realized Rs. 2.50 crores from Divya Y .....

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