1. Revenue came in appeal with the short question that whether the money collected as Event Manager by Mahabir International shall be taxable under Finance Act, 1994 and the first Appellate Authority was justified to set aside the order of adjudication. The ld. JDR appearing for the Appellant submitted that the ld. Commissioner (Appeals) totally misconstrued the entire facts and circumstances and made the event management service tax free. Such an activity having been brought to tax defining the scope by Section 65 (105) (ZU) of the Finance Act, 1994, the event management service money received was liable to service tax.
2. The ld. Consultant appearing for the Respondents submitted that the appellant being charitable trust, enjoyed tax exemption under Income Tax law as its object was carrying out charitable activity and public utility services for no profit. It had arranged a Yoga Shibir at Siliguri for a week from 01.12.2004 to 07.12.2004 and that was conducted by Swami Ram Dev of Divya Yog Mandir Trust. Such an activity was not event management service and no consideration was received towards the yoga camp. Even though the amount of Rs. 2,50,00,000/- (Rupees Two crores and Fifty lakhs only) was realized entire money was given to trust of Swami Ramadev and nothing was received from Divya Yog Mandir Trust. It being only a charitable institution it had supported a noble cause and in absence of gross value received for any commercial service that is not liable to service tax.
3. Heard both sides and perused the record. The ld. Commissioner (Appeal) has examined the entire facts and found that there was no evidence brought by Revenue to prove its allegation that the appellant has realized Rs. 2.50 crores from Divya Yog Mandir Trust in relation to the event management. In absence of any evidence proving that the appellant had carried out a commercial activity and received any gross value from such activity of even management, they cannot be taxed on tickets by an arbitrary assessment. The reasoned and speaking order passed by the ld. Commissioner (Appeal) does not call for interference.