https://www.taxtmi.com/caselaws?id=792631 Duplicate service tax demand on sponsorship services was unsustainable where the assessee showed that the service provider had already collected and remitted the tax, and the notice lacked adequate particulars of period and computation. Pre-01.04.2011 Cenvat credit on employee insurance, coffee machine charges and club fees was also allowed because the then wide definition of input service covered business-related nexus, and the notice did not specifically justify exclusion. The extended period of limitation and Section 78 penalty could not be invoked absent fraud, suppression or intent to evade, so the penalty was set aside. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792631 Duplicate service tax demand on sponsorship services was unsustainable where the assessee showed that the service provider had already collected and remitted the tax, and the notice lacked adequate particulars of period and computation. Pre-01.04.2011 Cenvat credit on employee insurance, coffee machine charges and club fees was also allowed because the then wide definition of input service covered business-related nexus, and the notice did not specifically justify exclusion. The extended period of limitation and Section 78 penalty could not be invoked absent fraud, suppression or intent to evade, so the penalty was set aside. Case-Laws Service Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792631