Revenue Dept. has clarified that no service tax is applicable on grants / donations rec’d by charitable organizations for the purposes of training, as long as it can be established that there is no direct relationship between the recipient of training and the donor.
A circular has been issued by the department in this regard.
Copy of the circular has been posted on the site http://www.srr-foundation.org/news/STcircular.pdf
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044