https://www.taxtmi.com/caselaws?id=369041 Grant-in-aid received for a skill development programme was treated as non-taxable because it was not consideration for any taxable service, and contributions from non-governmental agencies were also outside service tax due to the absence of a service provider-service receiver nexus. Services rendered to Special Economic Zone units were held exempt under the Special Economic Zones Act, which prevails over the service tax law for authorised operations. A demand based only on a balance-sheet difference could not stand without identification of the specific taxable service. Services rendered to International Financial Corporation were likewise treated as not liable to service tax, and the related demand was set aside. en-us Thu, 11 Oct 2018 00:00:00 +0530 Sat, 20 Oct 2018 09:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369041 Grant-in-aid received for a skill development programme was treated as non-taxable because it was not consideration for any taxable service, and contributions from non-governmental agencies were also outside service tax due to the absence of a service provider-service receiver nexus. Services rendered to Special Economic Zone units were held exempt under the Special Economic Zones Act, which prevails over the service tax law for authorised operations. A demand based only on a balance-sheet difference could not stand without identification of the specific taxable service. Services rendered to International Financial Corporation were likewise treated as not liable to service tax, and the related demand was set aside. Case-Laws Service Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369041