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Service tax on donation received (csr) from corporation

This query is : Resolved 

10 December 2015 Hello Experts,Please clarify this..
A charitable trust which is working on creating awareness for preservation of environments(in specific restoration/development of lakes in B'lore) got a donation from corporates (as CSR compliance for corporate). Will this attracts service tax treating a contract receipts for development/restoration of lake in the hands of trust or the trust can be claimed exemption as per Mega exemption (Sln 4).
Thanks in Advance

11 December 2015 It will be considered as donation and no service tax applicable.



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