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    <title>No service tax on grants, subsidy, donations, gifts etc. - a wider circular is desired.</title>
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    <description>Grants, donations, subsidies and gifts received by charitable institutions are not consideration for taxable services where no clear nexus exists between the receipt and any specific taxable service; without a direct link or relationship between donor and beneficiary, such receipts are not includible in taxable value. Circular No. 127/9/2010-ST similarly clarifies that donations to training or coaching providers are not taxable when unconnected to provision of services.</description>
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      <description>Grants, donations, subsidies and gifts received by charitable institutions are not consideration for taxable services where no clear nexus exists between the receipt and any specific taxable service; without a direct link or relationship between donor and beneficiary, such receipts are not includible in taxable value. Circular No. 127/9/2010-ST similarly clarifies that donations to training or coaching providers are not taxable when unconnected to provision of services.</description>
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