https://www.taxtmi.com/caselaws?id=800179 Sponsorship for service-tax purposes requires a stipulated reciprocal promotional benefit, such as mandatory display of the payer's logo; payments made without any obligation on the recipient to provide a benefit remain non-taxable donations or gifts. Unilateral acknowledgement or a sponsorship label in records does not establish the payment's true character, and Revenue bears the burden of proving taxable sponsorship. The extended limitation period requires credible material of fraud, collusion, wilful misstatement, or suppression of facts. Without such material, the extended period is unavailable; consequently, otherwise taxable logo-display payments are time-barred and no service-tax demand survives. en-us Wed, 16 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800179 Sponsorship for service-tax purposes requires a stipulated reciprocal promotional benefit, such as mandatory display of the payer's logo; payments made without any obligation on the recipient to provide a benefit remain non-taxable donations or gifts. Unilateral acknowledgement or a sponsorship label in records does not establish the payment's true character, and Revenue bears the burden of proving taxable sponsorship. The extended limitation period requires credible material of fraud, collusion, wilful misstatement, or suppression of facts. Without such material, the extended period is unavailable; consequently, otherwise taxable logo-display payments are time-barred and no service-tax demand survives. Case-Laws Service Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800179