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2019 (3) TMI 1387 - CESTAT CHENNAINon-payment of service tax - excess amount of ₹ 16,69,841/- collected from customers/public which were not shown in the periodical ST-3 returns - mandap keeper service - Held that:- 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 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. Being a charitable organisation, a strong inference can be drawn that the amount received are in the nature of donations only. The demand is raised on mere assumption that appellant has not been able to explain 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. Demand do not sustain - appeal allowed - decided in favor of appellant.
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