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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 ..... ya Narain, Advocate for the Appellant Shri Gyanendra Kumar Tripathi, Deputy Commissioner, Authorised Representative for the Respondent ORDER Present appeal is directed against Order-in-Appeal No. 01/CGST-Noida/2018-19 dated 17/04/2018 passed by Commissioner of Central Goods & Service Tax, Noida in the capacity of Commissioner (Appeals). 2. Brief facts of the case are that the appellants were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount so received was treated as Donation. It was alleged that the said donation was not being included in the consideration for discharge of service tax. Therefore, service tax of around Rs. 43 lakhs was demanded through the show cause notice for the period from 2011-12 to 2015-16 by invoking extended period under Section 73 of Finance Act, 1994. The said show cause notice was adjudicated thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order, appellant is before this Tribunal. 3. We have heard Shri Kartikeya Narain learned Advocate on behalf of the appellant. He has submitted that the issue of liability of service tax on donation received from members as well as non-members is no more res-integra and decided by the decision of a Coordinate Bench of this Tribunal in the case of M/s Cosmopolitan Club Vs Commissioner of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Further, we note that Coordinate Bench of this Tribunal in the case of M/s Cosmopolitan Club (supra) has held in para 5.8 as follows:- "5.8 At this stage, Ld. Advocate Shri Akhil Suresh (Appeals No. ST/40768/2013, ST/40791/2013, ST/430/2011, ST/40949/2014 and 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., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax under the Finance Act, 1994." 6. As can be seen from the above reproduced para 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. 7. By following the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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