https://www.taxtmi.com/caselaws?id=171371 Grants and donations received by an assessee were examined for inclusion in the taxable value of commercial training or coaching service. In the absence of material showing a nexus between those receipts and the training provided, the demand to treat them as consideration was found prima facie unsustainable. The Board Circular was relied on for the principle that grants-in-aid to charitable foundations do not become taxable consideration merely because training services are also rendered. On that basis, a strong prima facie case was recognised, supporting full waiver of pre-deposit and stay of further proceedings pending the appeal. en-us Tue, 15 Oct 2013 00:00:00 +0530 Tue, 07 Jul 2015 12:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171371 Grants and donations received by an assessee were examined for inclusion in the taxable value of commercial training or coaching service. In the absence of material showing a nexus between those receipts and the training provided, the demand to treat them as consideration was found prima facie unsustainable. The Board Circular was relied on for the principle that grants-in-aid to charitable foundations do not become taxable consideration merely because training services are also rendered. On that basis, a strong prima facie case was recognised, supporting full waiver of pre-deposit and stay of further proceedings pending the appeal. Case-Laws Service Tax Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171371