https://www.taxtmi.com/caselaws?id=377303 Grant-in-aid received under a Centrally Sponsored Scheme was not, by itself, consideration for a taxable service. The Board's circulars clarified that such funds released by the Central Government under the scheme cannot be presumed to represent payment for a service, so the receipt remained in the nature of assistance rather than taxable consideration. On that basis, service tax was held not leviable on the grant received for the scheme. en-us Mon, 21 Jan 2019 00:00:00 +0530 Thu, 28 Mar 2019 06:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377303 Grant-in-aid received under a Centrally Sponsored Scheme was not, by itself, consideration for a taxable service. The Board's circulars clarified that such funds released by the Central Government under the scheme cannot be presumed to represent payment for a service, so the receipt remained in the nature of assistance rather than taxable consideration. On that basis, service tax was held not leviable on the grant received for the scheme. Case-Laws Service Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377303