https://www.taxtmi.com/caselaws?id=796778 Service-tax liability is excluded where group companies merely reimburse common employee costs without outsourcing business functions, and where printer arrangements transfer the right to use equipment as deemed sales. Separately identifiable course material, spare parts, toner, consumables and other goods supplied during training or maintenance are excluded from taxable value when supported by VAT payment and compliance with Notification No. 12/2003-ST. Displaying a customer-supplied logo without designing or preparing advertisements does not fall within Advertising Agency Service. Demands must be issued within the applicable limitation period and under levy provisions effective for the relevant period; post-negative-list demands cannot rely on superseded positive-list categories. Consequential interest and penalties do not survive unsustainable demands. en-us Mon, 10 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796778 Service-tax liability is excluded where group companies merely reimburse common employee costs without outsourcing business functions, and where printer arrangements transfer the right to use equipment as deemed sales. Separately identifiable course material, spare parts, toner, consumables and other goods supplied during training or maintenance are excluded from taxable value when supported by VAT payment and compliance with Notification No. 12/2003-ST. Displaying a customer-supplied logo without designing or preparing advertisements does not fall within Advertising Agency Service. Demands must be issued within the applicable limitation period and under levy provisions effective for the relevant period; post-negative-list demands cannot rely on superseded positive-list categories. Consequential interest and penalties do not survive unsustainable demands. Case-Laws Service Tax Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796778