Case Law Details
Case Name : Bharat Swabhiman (Nyas) Vs Commissioner Customs, Central Excise & Service Tax, Dehradun (CESTAT Delhi)
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Bharat Swabhiman (Nyas) Vs Commissioner Customs, Central Excise & Service Tax (CESTAT Delhi)
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 (“G...
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