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of <h1>Donations to Charitable Foundations for Free Youth Training Not Subject to Service Tax, Circular Confirms.</h1> A circular dated August 16, 2010, addresses whether donations and grants received by a charitable foundation providing free livelihood training to disadvantaged youth should be considered 'consideration' for services and thus subject to service tax under 'commercial training or coaching service.' The examination concluded that without a direct link between the donation and the specific taxable service, service tax is not applicable. Donations or grants are generally intended for the charitable cause, not for individual trainees or specific training activities. Consequently, these funds are not subject to service tax. Field formations are advised to issue corresponding notices.
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