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TMI Blog2019 (5) TMI 1862X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant out of the said amount collected as donation. When there was no quid pro quo vis- -vis donation by way of providing any service to such donors then such amounts do not in any way come within the ambit of amounts received against provision of Service and therefore, they were held to be not liable to be payment of service tax - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 70928 of 2018-[Division Bench] - FINAL ORDER NO. 71083 / 2019 - Dated:- 15-5-2019 - SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Kartikeya Narain, Advocate for the Appellant Shri Gyanendra Kumar Tripathi, Deputy Commissioner, Authorised Representative for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31.03.2017 on contest. The Original Adjudicating Authority had confirmed the demand and imposed equal penalty. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The said appeal was decided through the impugned Order-in-Appeal. The appellant had submitted before the Commissioner (Appeals) that the amount so collected was not consideration for rendering of any service, that the service tax transaction becomes recognizable only if the benefit accrues to a recipient and that the said donation was not resulting in any service provided to member and therefore, it was not liable to be subjected to service tax. Learned Commissioner (Appeals) through the impugned order upheld the said Order-in-Original dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ST/40069/ 2016) informs us that in some of the appeals apart from the fees and other amounts such as fees for sports, card/games etc., collected from members, the appellants also received donations from members as well as non-members. Even such donation amounts have been sought to be brought within the fold of Section 65(25)(a) read with Section 65(105)(zzze) ibid. It is contended that such donations are received without any condition or promise to do any service or activity in return to the donor. We note that there was no quid pro quo vis-a-vis such donations by way of providing any service to such donors by the appellant in return, has been brought forth by Revenue. This being so, we are of the opinion that these amounts would not in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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