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TMI Blog2019 (3) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... t Shri J. Shankararaman, Adv. For the Respondent Shri S. Govindarajan, AC (AR) ORDER Per Bench: Brief facts are that the appellants are registered under the category of Mandap Keeper Services. During the course of audit for the period from 01.04.2005 to 31.03.2005, it was noticed that there was difference between the data furnished in the ST-3 returns and Profit & Loss Account in the Balan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns and the financial statements was mainly due to the amount received as donations from various persons. Such amount is not subject to levy of service tax. During the period of dispute, they received Rs. 16,09,264/- as donations. The year-wise donation received and the details were submitted by the appellants before the authorities below. Further, in some cases, the advance amount is receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The show-cause notice has been issued pursuant to audit of accounts from which the difference between the figures furnished in ST-3 returns and the financial statements was noticed by the department. The appellants contend that they have received Rs. 16,69,841/- in the form of donation. Undisputedly, the appellants are a charitable organisation. Although, they are rendering Mandap Keeper Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that these are donations. The department has not been able to support their allegation with evidence that the said amount were collected for providing services of Mandap Keeper. We therefore find that the demand cannot sustain. The impugned order is set aside. The appeal is allowed with consequential reliefs, if any.
(Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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