https://www.taxtmi.com/caselaws?id=792534 Grants-in-aid received from Government departments and ministries were treated as financial assistance, not consideration for scientific or technical consultancy services, and were therefore not liable to service tax. The earlier demand was found time-barred, as invocation of the extended period was not justified on the facts and evidence already on record. The later period was remanded for limited re-determination after excluding grants-in-aid from the taxable base and verifying the remaining receipts. The core principle is that governmental grants do not form taxable consideration unless the receipts are properly shown to be payment for services. en-us Fri, 08 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792534 Grants-in-aid received from Government departments and ministries were treated as financial assistance, not consideration for scientific or technical consultancy services, and were therefore not liable to service tax. The earlier demand was found time-barred, as invocation of the extended period was not justified on the facts and evidence already on record. The later period was remanded for limited re-determination after excluding grants-in-aid from the taxable base and verifying the remaining receipts. The core principle is that governmental grants do not form taxable consideration unless the receipts are properly shown to be payment for services. Case-Laws Service Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792534