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2018 (2) TMI 1052 - AT - Service TaxNature of receipt of donation - clubs or associations services - Valuation - it was alleged that subscription and other fees collected from the members of such clubs, associations etc., form taxable income as defined in Section 65 (25) (a) read with definition of corresponding taxable service in Section 65 (105) (zzze) of the Finance Act, 1994 - Held that: - there was no quid pro quo vis-`-vis such donations by way of providing any service to such donors by the appellant in return, has been brought forth by Revenue - these amounts would not in any way come within the ambit of amounts received against provision of services. Such donations even if made by the non-members, cannot be made liable to service tax under the Finance Act, 1994 - Appeal allowed - decided in favor of appellant.
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