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TMI Blog2017 (4) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provided by the appellant as a club towards its members since payment of donation is not compulsory - Held that: - Since the donation amount does not present any additional facilities or relating to the membership in the club, the same has no nexus with the taxable service provided by the appellant - the service tax demand on the donation amount cannot be sustained - appeal allowed - decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund but did not discharge the service tax on such donation amount. The non-payment of service tax on receipt of donation was objected to by the Department and show cause notice proceedings were initiated against the appellant for confirmation of the service tax. The show cause notice issued in this regard culminated in the adjudication order wherein the learned Adjudicating Authority vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, the learned AR appearing for the respondent reiterates the finding of the lower authorities. 3. We have heard both the sides and examined the appeal records. We find that in support of confirmation of the service tax demand, the learned Commissioner (Appeals) in the impugned order has recorded that there is clear nexus between the service receiver and the service provider and the whole a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider for such service provided or to be provided by him. The donation was never for providing the service to their member. It was always voluntary and never connected with the providing of service. Therefore it cannot be said or concluded that the donation was even a part of consideration for providing the services. Once it is held that such a donation was not related to providing the taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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