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2019 (3) TMI 1324 - AT - Service TaxLevy of service tax - activity, being Special Project under Swaranjayanti Gram Swarojgar Yojana (SGSY) of the Central Govt., which is a Government of India Centrally Sponsored Scheme along with the State Govt. - assessee is registered with department, and also under the Societies Registration Act - Held that:- The Board have clarified vide Circular No. 125/7/2010-ST dated 30th July 2010 read with Circular No. 127/09/2010-ST dated 16th August 2010, wherein it have been clarified that grant released by the Central Government under a Centrally Sponsored Scheme, cannot be presumed as consideration for providing a taxable service. Accordingly, there is no question of levy of service tax on such activity for which amount is received by way of grant in aid - appeal allowed - decided in favor of appellant.
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