https://www.taxtmi.com/caselaws?id=788155 Explanation to the taxable-service provision is applied prospectively from the stated effective date, so construction of residential complexes before that date is not liable to service tax and related demands are set aside. Payments for foreign legal compliance and licence renewal do not fall within the definition of sponsorship service, so sponsorship demands are annulled. Services rendered by an overseas branch were classified as business auxiliary services but, because the branch operates as the appellant's extended arm and not a distinct person, reverse charge liability does not arise. Cenvat credit disallowance is confirmed with interest where output services were not taxable and credit was not legitimately utilised, while penalties are remitted on certified reversal of unutilised credit. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788155 Explanation to the taxable-service provision is applied prospectively from the stated effective date, so construction of residential complexes before that date is not liable to service tax and related demands are set aside. Payments for foreign legal compliance and licence renewal do not fall within the definition of sponsorship service, so sponsorship demands are annulled. Services rendered by an overseas branch were classified as business auxiliary services but, because the branch operates as the appellant's extended arm and not a distinct person, reverse charge liability does not arise. Cenvat credit disallowance is confirmed with interest where output services were not taxable and credit was not legitimately utilised, while penalties are remitted on certified reversal of unutilised credit. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788155