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2007 (7) TMI 139

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..... ed on tickets by an arbitrary assessment - ST/46/2006 - A-1405/KOL/2007 - Dated:- 25-7-2007 - [Order per] - Revenue came in appeal with the short question that whether the money collected as Event Manager by Mahabir International shall be taxable under Finance Act, 1994 and the first Appellate Authority was justified to set aside the order of adjudication. The ld. JDR appearing for the Appella .....

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..... was received towards the yoga camp. Even though the amount of Rs. 2,50,00,000/- (Rupees Two crores and Fifty lakhs only) was realized entire money was given to trust of Swami Ramadev and nothing was received from Divya ' Mandir Trust. It being only a charitable institution it had supported a noble cause and in absence of gross value received for any commercial service that is not liable to servic .....

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