https://www.taxtmi.com/caselaws?id=789452 Grant-in-aid received as non-repayable financial assistance and reimbursement of project expenditure was not consideration for a declared service under the Finance Act, 1994. The scheme conditions were only general stipulations and did not create a specific contractual obligation to transfer knowhow or intellectual property; no evidence showed any research or IP generation for the Government. In the absence of consideration and a service provider-service recipient relationship, the receipt was not taxable as service, and the service tax demand could not survive. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789452 Grant-in-aid received as non-repayable financial assistance and reimbursement of project expenditure was not consideration for a declared service under the Finance Act, 1994. The scheme conditions were only general stipulations and did not create a specific contractual obligation to transfer knowhow or intellectual property; no evidence showed any research or IP generation for the Government. In the absence of consideration and a service provider-service recipient relationship, the receipt was not taxable as service, and the service tax demand could not survive. Case-Laws Service Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789452