https://www.taxtmi.com/caselaws?id=240435 Compulsory donations collected as a condition for booking a hall were treated as part of the gross amount received for mandap keeper service because the payment was linked to the hiring of the hall and was not a voluntary donation outside taxable value. Non-disclosure of such collections to the Revenue justified invocation of the extended period of limitation. The prior practice and surrounding circumstances did not warrant enhancement of the already reduced penalty, so the demand was upheld, the assessee's challenge failed, and the Revenue's request for higher penalty was rejected. en-us Fri, 27 Sep 2013 00:00:00 +0530 Thu, 10 Sep 2015 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240435 Compulsory donations collected as a condition for booking a hall were treated as part of the gross amount received for mandap keeper service because the payment was linked to the hiring of the hall and was not a voluntary donation outside taxable value. Non-disclosure of such collections to the Revenue justified invocation of the extended period of limitation. The prior practice and surrounding circumstances did not warrant enhancement of the already reduced penalty, so the demand was upheld, the assessee's challenge failed, and the Revenue's request for higher penalty was rejected. Case-Laws Service Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240435