https://www.taxtmi.com/caselaws?id=294763 The Tribunal overturned the decision of the Commissioner of Central Goods & Service Tax, ruling in favor of the appellant in a dispute over service tax liability on donations. Citing precedent, the Tribunal emphasized the lack of a quid pro quo in the donations received, concluding that without an associated service, the donations were not subject to service tax under the Finance Act, 1994. The Tribunal set aside the demand and penalty, allowing the appeal and highlighting the importance of reciprocity in determining service tax obligations on donations. en-us Wed, 15 May 2019 00:00:00 +0530 Sat, 01 May 2021 17:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294763 The Tribunal overturned the decision of the Commissioner of Central Goods & Service Tax, ruling in favor of the appellant in a dispute over service tax liability on donations. Citing precedent, the Tribunal emphasized the lack of a quid pro quo in the donations received, concluding that without an associated service, the donations were not subject to service tax under the Finance Act, 1994. The Tribunal set aside the demand and penalty, allowing the appeal and highlighting the importance of reciprocity in determining service tax obligations on donations. Case-Laws Service Tax Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294763