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2019 (5) TMI 1862 - AT - Service TaxLevy of service tax - Club or Association Service and Restaurant Service - service tax on donation received from members as well as non-members - HELD THAT:- It was stated in the show cause notice that appellant was receiving said donation from new members and was not discharging service tax on the same. It is also noted that the appellants have submitted before the learned Commissioner (Appeals) that the said amount collected was not a consideration for rendering of any service. It is also noted from the show cause notice that revenue also did not bring on record as to which service was being provided to the appellant out of the said amount collected as donation. When there was no quid pro quo vis-à-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.
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