Service tax not payable on donations received from the members of the trust for advancement of yoga

Last updated: 04 February 2022

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The CESTAT has ruled that service tax is not payable on donations received by a trust from its members for the advancement of yoga. The tribunal also stated that service tax is not applicable to freight charges if consignment notes were not issued, meaning the activity doesn't fall under Goods and Transport Agency Service. The trust successfully argued that its activities and donations were covered by exemption notifications for charitable entities promoting yoga.

Court :
CESTAT, Delhi

Brief :
The CESTAT, Delhi in M/S. Bharat Swabhiman (NYAS) v. Commissioner Customs, Central Excise & Service Tax, Dehradun, [Service Tax Appeal No. 52849 of 2016 dated January 01, 2022] set aside the order confirming the demand of service tax. Held that, service tax will not be levied on the donations received by a trust from its members and on freight charges paid towards the activity of advancement of yoga. Further held that, activities can’t be covered under Goods and Transport Agency Service ("GTA Service") where consignment notes have not been issued.

Citation :
Service Tax Appeal No. 52849 of 2016 dated January 01, 2022

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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