https://www.taxtmi.com/caselaws?id=800174 Earmarked government grants-in-aid do not constitute taxable consideration for Business Exhibition Service where they fund specified activities, are subject to utilisation certification, are fully recorded as expenditure, and lack a service-provider-client relationship, invoices, or payment for services. The grants operate as reimbursement-like funds rather than consideration. Extended limitation is unavailable where grant transactions and expenditure appear in audited accounts and a bona fide belief negates suppression or intent to evade tax. It is likewise unavailable for reverse-charge liability where recorded transactions are revenue neutral because any tax paid would be available as CENVAT credit. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800174 Earmarked government grants-in-aid do not constitute taxable consideration for Business Exhibition Service where they fund specified activities, are subject to utilisation certification, are fully recorded as expenditure, and lack a service-provider-client relationship, invoices, or payment for services. The grants operate as reimbursement-like funds rather than consideration. Extended limitation is unavailable where grant transactions and expenditure appear in audited accounts and a bona fide belief negates suppression or intent to evade tax. It is likewise unavailable for reverse-charge liability where recorded transactions are revenue neutral because any tax paid would be available as CENVAT credit. Case-Laws Service Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800174