https://www.taxtmi.com/caselaws?id=796779 Service tax liability under Sections 65B(44), 66B and 66E(e) turns on whether an arrangement constitutes a service, including an agreement to do or refrain from an act. The analysis distinguishes assignment or transfer of copyright from the provision of a taxable service and examines whether consideration is linked to an underlying activity. Consideration alone does not determine taxability without identifying a qualifying service under the statutory framework. en-us Fri, 07 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796779 Service tax liability under Sections 65B(44), 66B and 66E(e) turns on whether an arrangement constitutes a service, including an agreement to do or refrain from an act. The analysis distinguishes assignment or transfer of copyright from the provision of a taxable service and examines whether consideration is linked to an underlying activity. Consideration alone does not determine taxability without identifying a qualifying service under the statutory framework. Case-Laws Service Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796779