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<h1>Consideration nexus: donations to charities for free training are not service taxable absent linkage to trainees.</h1> Donations and grants in aid given generally to a charitable foundation for free livelihood training lack the requisite nexus to be treated as consideration for commercial training or coaching service. As such, where payments are not made for a specific trainee or specific training activity but support the foundation's charitable purpose, they do not qualify as taxable consideration and service tax is not leviable; field formations should issue appropriate notices.
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