https://www.taxtmi.com/caselaws?id=171371 The Tribunal found that there was no nexus established between the grants/donations received and the taxable services provided by the appellant for commercial training or coaching. As per a Board Circular, the inclusion of donations in the taxable value was deemed unsustainable without a clear connection. Consequently, the Tribunal ruled in favor of the appellant, granting a waiver of pre-deposit and staying further proceedings pending appeal disposal. The application was disposed of in favor of the appellant due to the lack of prima facie nexus between the donations and the taxable services provided. 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 The Tribunal found that there was no nexus established between the grants/donations received and the taxable services provided by the appellant for commercial training or coaching. As per a Board Circular, the inclusion of donations in the taxable value was deemed unsustainable without a clear connection. Consequently, the Tribunal ruled in favor of the appellant, granting a waiver of pre-deposit and staying further proceedings pending appeal disposal. The application was disposed of in favor of the appellant due to the lack of prima facie nexus between the donations and the taxable services provided. Case-Laws Service Tax Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171371