2019 (3) TMI 1387

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....(Technical) For the Appellant Shri J. Shankararaman, Adv. For the Respondent Shri S. Govindarajan, AC (AR) ORDER Per Bench: Brief facts are that the appellants are registered under the category of Mandap Keeper Services. During the course of audit for the period from 01.04.2005 to 31.03.2005, it was noticed that there was difference between the data furnished in the ST-3 returns and....

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....The difference in the figures of ST-3 returns and the financial statements was mainly due to the amount received as donations from various persons. Such amount is not subject to levy of service tax. During the period of dispute, they received Rs. 16,09,264/- as donations. The year-wise donation received and the details were submitted by the appellants before the authorities below. Further, in some....

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....al and proper. 4. Heard both sides. 5. The show-cause notice has been issued pursuant to audit of accounts from which the difference between the figures furnished in ST-3 returns and the financial statements was noticed by the department. The appellants contend that they have received Rs. 16,69,841/- in the form of donation. Undisputedly, the appellants are a charitable organisation. Althoug....