[NSFW] Oral Sex: Why do you or don't you?

Personally I love giving oral. I don’t know why, just something about it. However I know a lot of girls who hate it. Same goes for guys. I know a lot of guys who love doing it, but some who just completely refuse to return the favor.

So here’s my question. What are the reasons why you do or don’t, wouldn’t or couldn’t, love it or hate it?