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2019 (3) TMI 1387

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..... ble organisation. Although, they are rendering Mandap Keeper Services, they may also be receiving funds in the nature of donation. The learned counsel for the appellants has furnished the details with regard to the amount received by the appellants in the nature of donation. The department has not done any investigation so as to check whether such amounts were received from various persons. Bei .....

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..... s 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 Balance Sheet. There was an excess amount of ₹ 16,69,841/- collected from customers/public which were not shown in the periodical ST-3 re .....

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..... t subject to levy of service tax. During the period of dispute, they received ₹ 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 received in one financial year and the services was rendered in the next financial year and on account of this there is a differenc .....

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..... s furnished in ST-3 returns and the financial statements was noticed by the department. The appellants contend that they have received ₹ 16,69,841/- in the form of donation. Undisputedly, the appellants are a charitable organisation. Although, they are rendering Mandap Keeper Services, they may also be receiving funds in the nature of donation. The learned counsel for the appellants has furn .....

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