https://www.taxtmi.com/caselaws?id=471611 Pre-notice payment of service tax and interest on product support services attracted the statutory benefit for such payment, rendering the related penalty unsustainable. Transfer of the right to use software embedded in a product constituted a deemed sale of goods subject to VAT, including customised software, so licence fees were not liable to service tax. Consultancy expenditure did not attract reverse-charge service tax under the Place of Provision of Services Rules, 2012. Remuneration paid to full-time directors for services rendered as employees fell outside the definition of taxable service; reverse-charge liability therefore did not arise. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 10 Sep 2026 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471611 Pre-notice payment of service tax and interest on product support services attracted the statutory benefit for such payment, rendering the related penalty unsustainable. Transfer of the right to use software embedded in a product constituted a deemed sale of goods subject to VAT, including customised software, so licence fees were not liable to service tax. Consultancy expenditure did not attract reverse-charge service tax under the Place of Provision of Services Rules, 2012. Remuneration paid to full-time directors for services rendered as employees fell outside the definition of taxable service; reverse-charge liability therefore did not arise. Case-Laws Service Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471611