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    <title>Service tax on commercial training and coaching service</title>
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    <description>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&#039;s charitable purpose, they do not qualify as taxable consideration and service tax is not leviable; field formations should issue appropriate notices.</description>
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      <title>Service tax on commercial training and coaching service</title>
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      <description>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&#039;s charitable purpose, they do not qualify as taxable consideration and service tax is not leviable; field formations should issue appropriate notices.</description>
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